The paste command inserts the entities that were previously copied to the
clipboard. Paste is especially useful to transfer entities from one drawing to
another.  
All layers that are used by the clipboard contents are pasted into the
layer list of the current drawing. Existing layers with the same name can be
overwritten if desired ("overwrite layers" option in the options tool bar).  
Block references that are on the clipboard will be pasted together with
the block definitions they refer to. Blocks in the current drawing can be
overwritten if desired ("overwrite blocks" option in the options tool bar).  
The options tool bar also offers some tools to scale, rotate or flip the
clipboard contents while pasting.
