The document discusses timescale directives in Verilog HDL. It explains that timescale directives allow modules to specify different time units, like 100 ns and 1 μs. The `timescale directive sets the reference time unit and time precision for a module. It has the format `timescale <reference_time_unit> / <time_precision>, where only 1, 10, and 100 are valid for time unit and precision. An example shows two identical modules with different time units, causing statements in one module to execute ten times more frequently than the other.