The verb is never used, as the mere logical copula or connecting word, is, was, etc., is used with the Greeks, Latins, and ourselves. It always implies existence, actuality. The present form also includes the future sense,… shall or may be or exist. And הוה and הוא [HUH and HUA] Chaldaic forms of the imperfect tense of the verb, are the same as the Hebrew היה and הוה [HUH and HIH], and mean was, existed, became.
Now הוא and היא [HUA and HIA] are the Personal Pronoun [Masculine and Feminine], HE, SHE. Thus in Gen. iv. 20 we have the phrase, הוא היה [HUA HIH], HE WAS: and in Lev. xxi. 9, אה אביה היא [ATH ABIH HIA], HER Father. This feminine pronoun, however, is often written הוא [HUA], and היא [HiA] occurs only eleven times in the Pentateuch. Sometimes the feminine form means IT; but that pronoun is generally in the masculine form.
When either ה,ו,י, or א [Yod, Vav, He, or Aleph] terminates a word, and has no vowel either immediately preceding or following it, it is often rejected; as in ני [GI], for ניא [GIA], a valley.
So הוא-היא [HUA-HIA], He-She, could properly be written הו-הי [Hu-HI]; or by transposition of the letters, common with the Talmudists, יה-וה [IH-UH], which is the Tetragrammaton or Ineffable Name.
In Gen. i. 27, it is said, "So the ALHIM created man in His image: in the image of ALHIM created He him: MALE and FEMALE created He them."
Sometimes the word was thus expressed; triangularly:
ה ו ה ה י ה י ה ו ה
And we learn that this designation of the Ineffable Name was, among the Hebrews, a symbol of Creation. The mysterious union of God with His creatures was in the letter ה, which they considered to be the Agent of Almighty Power; and to enable the possessor of the Name to work miracles.
The Personal Pronoun הוא [HuA], HE, is often used by itself, to express the Deity, Lee says that in such cases, IHUH, IH, or ALHIM, or some other name of God, is understood; but there is no necessity for that. It means in such cases the Male, Generative, or Creative Principle or Power.
It was a common practice with the Talmudists to conceal secret meanings and sounds of words by transposing the letters.