What is the difference between their and theirs, and how is should use them?
Sometimes I get frustrated, because I do not see their difference.
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Their is an adjective. It is used to modify a noun:
This is their ball.
Theirs is a pronoun. It is not used to directly modify a noun, although it does require an antecedent noun:
This ball is theirs.
In practice, their and theirs are basically equivalent in meaning, and you can use either one according to how you wish to word your sentence. In the sentences above, "This ball is theirs" puts slightly more emphasis on the ownership of the ball than on the ball itself, whereas "This is their ball" could emphasize either the ball or its ownership, depending on context.