The document discusses the differences between gerunds and infinitives. Gerunds are formed with "-ing" and can be the subject or object of a sentence. Infinitives are formed with "to" and can also be subjects or objects. Certain verbs are typically followed by gerunds or infinitives. There are also some verbs that can be used with both gerunds and infinitives with no difference in meaning. The document provides examples of verbs that take gerunds or infinitives and exercises to practice using them.