The document discusses the simple past tense in English. It notes that the simple past is used to describe actions that have already finished in the past. It provides examples of regular and irregular verbs in the simple past, explaining that regular verbs form the past by adding "-ed" while irregular verbs have varying forms. The document outlines the formation of affirmative, negative, and interrogative sentences using both regular and irregular verbs in the simple past tense. It provides lists of example sentences using a variety of common regular and irregular verbs.