Some people may argue that the Arabic word huwa and hiya both can be used for it or neutral gender, then why Allah has used huwa and not hiya ?
In Arabic grammar there are certain rules and criteria for feminine gender. First, if it is female by nature, like the word mother (ummum), it becomes feminine in gender. Allah is not a female. Second, if it ends with the third Arabic letter ‘ta’ like ‘mirwahtun’ (fan), it becomes feminine. The Arabic word ‘Allah’ doesn’t end with ‘ta’ so it cannot be feminine. Third, if the word ends with ‘Alif Mamduda’ (big Alif), it becomes feminine. But the Arabic word ‘Allah’ doesn’t end with ‘Alif Mamduda’ so, it cannot be feminine. And lastly, if the object occurs in pairs, like pairs of the body, e.g. ‘Ainun’ (eyes), ‘yadun’ (hands), they are considered feminine. But Allah (swt) says in the Glorious Qur’an in Surah Ikhlas, chapter 112, verse 1″ “Say: He is Allah the ONE and Only;” So Allah (swt) is one and not a pair. Therefore, by default since it cannot be used as ‘Hiya’ i.e. she or it, Allah (swt) uses huwa i.e. He. And Allah (swt) knows the best. b) Many people have a misconception that Isl
