Finite verbs change tense and number according to the subject.
Arun invited Suresh to his daughter’s birthday.
Her friends presented the girl with a toy.
His friend presented a watch.
Non-finite verbs have no subject and do not change according to the tense or number.
Non-finite verbs are broadly classified as follows:
i. Gerunds - Walking is a healthy habit (Present participle used as a noun)
ii. Infinitive -I like to walk early in the morning. (to infinitive)
iii. Present participle -These are my walking shoes. (Present participle used as an adjective)
iv. Past participle - Having walked a long distance I felt tired