The document discusses rules for forming the third person singular present simple tense in English. It explains that the present simple is used to talk about repeated or habitual actions. It then provides rules for adding "-s" or "-es" to verbs for the third person singular depending on whether the verb ends in certain letters or consonants. Examples are given for common verbs that take "-s" or "-es" in the third person singular form, such as "goes", "watches", and "studies".