Read the following sentences carefully.
1. Smoking is injurious to health.
2. Walking is good for health.
3. I like walking in the park.
4. He enjoys watching TV with his friends.
You must have noticed 'ing' in the above sentences. They are called gerunds. Now the question arises what is gerund? A gerund is a verb form which functions as a noun. Gerunds can be used as the subject or the complement of a sentence. Gerunds sound more like normal as subjects or complements. In the following sentences gerunds sound more natural and would be more common in everyday English. Remember that 90% of the time, you will use a gerund as the subject or complement or a sentence.
Learning is important. (Normal subject)
The most important thing is learning. (Normal complement)