The document discusses the verb "to have" in English and its equivalents in Spanish - "tener" and "haber". It provides examples of how to use "to have" in the past, present and future tenses in both English and Spanish translations. Key tenses covered include I/you/we/they had, I/you/we/they have, and I/you/we/they will have. Exercises are included to practice conjugating "to have" in sentences in both languages.