The document contrasts "Doing Agile" versus "Being Agile". Doing Agile focuses on adopting Agile practices like standups and user stories, which provides some benefits but yields only 20% results. Being Agile is about developing an Agile mindset and culture focused on Agile values and principles like collaboration, trust, and continuous learning. This mindset drives innovation and empowerment, allows for failure and change, and can provide up to three times the benefits of just doing Agile practices.