Klingon has no verb that directly corresponds to the English verb to be. Instead, Klingon uses pronouns as verbs to express statements like “I am,” “you are,” or “they are.” When used this way, the pronoun acts as the verb and always follows the noun it refers to. When acting as a verb, pronouns can take verb suffixes and adverbs that could follow a verb can follow a pronoun acting this way.

• yaS SoH - You are an officer.
• puqpu' chaH - They are children.
• nuch jIHbe' - I am not a coward.
• DujHommey bIH neH - They are just shuttlecrafts.

The same system is used to express location. While Klingon does not have a verb meaning "to be at," a pronoun is used to indicate presence at a location. When identifying the location of something, there is a tendency to use -taH if the subject is mobile (like a person) and to omit it when referring to stationary things. However, this is not a rule, it is only a tendency.

• pa'wIjDaq jIHtaH - I am in my quarters.
• pa'wIjDaq 'oH - It is in my quarters.

When the subject is a noun instead of a pronoun, the noun follows the third-person pronoun and takes the topic marker -'e'. 

• puqpu' chaH qama'pu''e' - The prisoners are children.
• qachvetlhDaq 'oHba' vutpa''e' - The kitchen is obviously in that building
• pa'DajDaq ghaHtaH la''e' - The commander is in his quarters.
• bIQ'a'Daq 'oHtaH 'etlh'e' - The sword is in the ocean.

These sentences can also be translated as “As for the prisoners, they are children” or “As for the commander, he is in his quarters.” This structure allows Klingon to express focus or emphasis through word order and the -'e' suffix.