The document discusses the rules for changing direct speech to indirect speech, or reported speech. It provides examples of how to change verb tenses from present to past and how to modify time expressions. Tenses like the present simple become past simple, and the present continuous becomes past continuous. Expressions like "today" and "yesterday" need to be changed to "that day" and "the day before" to reflect the new tense. The overall purpose is to illustrate how to correctly change direct quotes into indirect reported statements.