The document discusses the differences between using "there is" and "there are" in English. It explains that "there is" is used for singular nouns to make affirmative sentences, and "there are" is used for plural nouns. It provides examples of affirmative, negative, and interrogative sentences using both "there is" and "there are". It emphasizes paying attention to whether the noun is singular or plural to determine the proper usage of "there is" or "there are".