In English we say, “I understand this”,”He understood the logic”  etc.
Suppose we say these sentences little differently like, “It is understood to me”, “Logic is understood to him”; then we are near to Gujarati sentence structure. 
Gujarati sentence formation is similar to this second form.

Simple rules are as follows :- 1) We use the form of કર્તા(kartA) i.e. doer of action with preposition “To”
2) “To understand” in Gujarati is સમજવું(samajavuM). But forms are created as if verb is સમજાવું(samajAvuM). Observe examples carefully.
3) Form of verb is created as per gender and multiplicity of noun(the thing that is understood) 

As seen in rules for simple present tense, if verb stem ends with આ(A), then in third person instead of એ(e) we use ય(y) as suffix. 
So in present tense verb form will be સમજાય છે(samajAy Che )

I understand your point -> મને તારો મુદ્દો સમજાય છે ( mane tAro muddo samajAy Che )

He understands Marathi a little  -> એને થોડી મરાઠી સમજાય છે ( ene thoDI marAThI samajAy Che )

She understands the truth -> એને સત્ય સમજાય છે ( ene saty samajAy Che) 

Negative sentences are created as per the rules seen in previous lessons and form of verb is created as per gender and multiplicity of noun(which is understood)
I do not understand your point -> મને તારો મુદ્દો સમજાતો નથી  ( mane tAro muddo samajAto nathI  )
“મુદ્દો”(muddo) is masculine singular so we used “સમજાતો”(samajAto )

He does not understand Marathi -> એને મરાઠી સમજાતી નથી  ( ene marAThI samajAtI nathI)

I do not understand what this happened -> મને એ સમજાતું નથી, કે આ શું થયું(mane e samajAtuM nathI, ke A shuM thayuM)

Past tense examples are created as per rules seen in previous lessons and form is created as per gender and multiplicity of noun(which is understood) :-
I understood your point -> મને તારો મુદ્દો સમજાયો ( mane tAro muddo samajAyo)

He understood Marathi a little  -> એને થોડી મરાઠી સમજાઈ ( ene thoDI marAThI samajAI)

She understood the truth -> એને સત્ય સમજાયું ( ene saty samajAyuM) 

Negative sentences in past tense
I did not understand your point -> મને તારો મુદ્દો નથી સમજાયો ( mane tAro muddo nathI samajAyo)

He did not understand Marathi -> એને મરાઠી નથી સમજાઈ ( ene thoDI marAThI nathI samajAI)

She did not understand the truth -> એને સત્ય નથી સમજાયું ( ene saty nathI samajAyuM) 
Similar way positive and negative sentence in future tense will be
I will understand your point -> મને તારો મુદ્દો સમજાશે( mane tAro muddo samajAshe)

He will understand Marathi a little  -> એને થોડી મરાઠી સમજાશે ( ene thoDI marAThI samajAshe)

She will understand the truth -> એને સત્ય સમજાશે ( ene saty samajAshe) 

Negative sentences in future tense
I will not understand your point -> મને તારો મુદ્દો સમજાશે નહિં  ( mane tAro muddo samajAshe nahiM)

He will not understand Marathi   -> એને મરાઠી સમજાશે નહિં (ene thoDI marAThI samajAshe nahiM)

She will not understand the truth-> એને સત્ય સમજાશે નહિં ( ene saty samajAshe nahiM) 

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