The document discusses the rules for changing direct speech into reported speech in English. It provides examples of how to change the verb tenses, pronouns, place and time references when reporting what someone said. Key aspects covered include changing the present tense into the past tense, changing pronouns like "I" and "you" depending on who is speaking, and replacing words like "today", "tomorrow" and "here" with equivalent words like "that day", "the following day" and "there".