He

From Encyclopedia Islam

Whenever Allah is referred to by pronoun, the words "He" or "We" are used. Neither "It", "She", nor "Them" are ever used, and there is significance to these distinctions.

One crucially important aspect of understanding Allah is that He is nothing like anything else, not the least of which distinctions are that everything other than Him is created by Him, and He is not created. Having said that, gender is not an attribute that Allah has, and it is an attribute only for created beings, specifically, those that are living. Therefore, the word He when used to describe Allah is used in its gender-neutral form. This form exists both in Arabic as well as English. One would not think to use "it" when referring to a situation where gender is irrevelvant, and still talk about others. Likewise, to refer to Allah as "It" would be very derogatory and inappropriate. To use the term "She" most definitely would attribute gender to Allah, which would be most appropriate.

It should also be noted that the usage of the word "He" for Allah makes no implication that Allah is a man or takes the form of a man in any way or at any time or circumstance.

Please see the We article for a description of the usage of the term We when Allah mentions himself in the Quran in certain places.