going vs sailing

going and sailing both are nouns.

Word	Noun	Adjective	Verb	Adverb
going	Yes	Yes	No	No
sailing	Yes	No	No	No

As nouns, sailing is a hyponym of going; that is, sailing is a word with a more specific, narrower meaning than going:

going (noun)	sailing (noun)
advancing toward a goal	riding in a sailboat
the act of departing	the work of a sailor
euphemistic expressions for death	the departure of a vessel from a port
	the activity of flying a glider

going (adjective)	sailing (adjective)
in full operation