Tense Comparison Theory is an essential concept in Arabic grammar, which aims to analyze and compare the various tenses used in the language. The theory allows learners to understand the differences in form and meaning between the different verb structures.

In Arabic, there are three primary tenses: past, present, and future. Each tense has its own unique conjugation patterns and is used to express different timeframes. The past tense is used to refer to actions that have already occurred, while the present tense is used for ongoing actions or general truths. On the other hand, the future tense is used to express actions that are yet to happen.

The theory also explores the nuances within each tense, such as the different conjugations for male and female subjects, singular and plural forms, and the various levels of formality. By studying the Tense Comparison Theory, learners gain a deeper understanding of how to accurately express time and actions in Arabic, enabling them to communicate effectively in both written and spoken contexts.