The topic and subject markers and

The particle "" (pronounced as "" when used as a particle) is the topic marker denoting topic of discussion, while "" is the subject marker and marks a noun
that performs an action. The difference between the two tends to cause confusion among beginners but their usage can be summed up as matter of focus.
The topic particle "" is used when introducing a topic and gives focus to the action of the sentence (i.e., the verb or the adjective). The subject marker "" is used
when emphasising the subject giving focus to the subject of the action.
One can also think of it as replacing "~" with the phrase "as for ~", "on the topic of ~" or "regarding ~" to distinguish it from "". While these phrases aren't
common in English we can use these expressions here to better show the main difference between "" and "".

The cat is eating (or: Regarding

the cat, it is eating.)
The cat is eating (as opposed
to someone else).
You are strong.
You are strong (only you and
not anyone else)
That's the telephone.
That's the telephone (and not
anything else)

The difference can also be displayed by using both subject and topic markers in one sentence:

I like you. (Or literally: as for

me, like you.)
I dislike/hate wasabi. (Or: As
for me, hate wasabi.)
Your English is good! (Or: As
for you, English good!)

One has to be careful using both "" and "" in one sentence. If a verb is actually acting on the (direct) subject, usually a different particle (like ) has to be used.
"" is generally more flexible, because the "it" can be assumed, and is therefore recommended to novices who have not grasped the difference between the two.
"" also has the specialized function of being used for comparisons as well.

There is a cat.
There is a dog.
The cat is eating, but the dog is
not.

Often the grammatical subject may also be the topic. In this case, "" normally replaces "". However, if the subject is never known, you can not use "" and
must use "". This is similar to using pronouns: You can't state, "It is over there", without first stating what "it" may be.

The direct object marker

The particle "" (pronounced "") is the direct object marker and marks the recipient of an action.

To drink sake.
To read a magazine
The cat is drinking water.

It also indicates the place through which the action occurs:

To fly through the sky

To walk down the street

As with much of the language, parts of a sentence that can be assumed from context are often omitted and the direct object particle is commonly dropped in
conversational (colloquial) Japanese.

The indirect object marker

"" marks the verb's indirect object (i.e. the destination of a targeted verb action) translating as "to", "in", "at" or "by". It also indicates the location touched or
affected by an event or action:

Fly to the stars.

Give a present to a friend.

To tell (something) to the teacher.

To be in school
To be at home.
To meet on Saturday

The particle "" described below is used exclusively for marking the destination.