Gerunds and infinitives are both verb forms that can be used as subjects, objects, or complements in sentences. Gerunds are formed with "-ing" and act as nouns. Infinitives use "to" before the base verb form. Some verbs are followed by gerunds as objects, while others require infinitives. There are also cases where gerunds and infinitives can be interchangeable with little difference in meaning. Proper use depends on the specific verb and intended nuance. Both forms can take different tenses and voices.