The document discusses the present simple tense in English. It notes that the present simple is used for verbs with "he, she, it" subjects while the past simple is used for other verbs. It provides examples of irregular verbs like "do" and "go" as well as rules for adding "-s" or "-es" to regular verbs ending in consonants, "s," "sh," "ch," and "x." The present simple is used to describe repeated or routine actions in the present as well as things that are generally true, and it can be modified by words like "always" or expressions of frequency.