The third person is built with the subject pronouns ( he, she, it) with these endings ( s, es, ies) at the end of the verb.
To understand it, we need to respect these rules:
Rule#1
Generally, we out S at the end of the verb to make the third peron.
Ex: eat---eats
drink--- drinks
call--- calls
Rule#2
When the verbs end by these endings ( ss, ch, sh, x) the S changes into ES.
Ex: watch---watches
kiss---kisses
push---pushes
fix---fixes
Rules #3
If the verbs end by Y, we have 2 possiblities:
Pos 1: if Y is before a consonant, we change Y into IES.
Ex: study---studies
try---tries
dry---dries
Pos 2: if Y is before a vowel, we don't change the Y, we just add S.
Ex: play---plays
say---says
Rule #4
With the both verbs: TO BE and TO HAVE, we change the forn¿ms completely.
Ex: to be---is
to have---has
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