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(The gerund is the subject of the sentence and refers to the activity of swimming not a specific person’s action of swimming.) She enjoys swimming in the ocean. (The gerunds is the object of the verb and refers to the general activity rather than a specific moment of movement.) Gerund as subject worksheet pdf Saskatchewan Verbals- Gerunds and Participles Gerunds A gerund is a verbal that ends in -ing and functions as a noun. The term verbal indicates that a gerund, like the other two kinds of verbals, is based on a verb and therefore expresses action or a state of being. However, since a gerund functions as a noun, it occupies some positions in a sentence that a noun ordinarily would, for example: subject