1. Syntactical and morphological characteristics of the Infinitive

The Gerund has voice and correlation of morphological characteristics: being done, having done, but doesn’t have the plural form. The Verbal Noun has the plural form (sufferings, comings, goings)

Syntax:

2. 
   - The Gerund can have a direct object
   

e.g. I like doing morning exercises; Verbal Noun can’t .
- The VN can be used with of-phrase attribute
e.g. The doing of morning exercises was very good for me; the Gerund can’t.
- The VN can be used with Adjectival attribute
e.g. The regular doing of morning exercises; the Gerund can’t.
- The Gerund can have adverbs as a modifier
e.g. Doing morning exercises regularly will improve your health; the VN can’t
- The VN is used with articles
e.g. The doing of morning exercises. The acting was perfect; the Gerund isn’t.