WIKIPEDIA | " ANIMACY " & " PRONOUNS " | EXCERPT
The distinction between He/She and It is a distinction in Animacy in English and in many Indo-European languages .
The same can be said about distinction between Who and What .
Some languages , such as Turkish , Spoken Finnish and Spanish do not distinguish between S/He and It .
In Finnish there is a distinction in Animacy between " Hän " ( He/She ) and Se ( It ) , however in Spoken Finnish Se also can have the meaning He/She .
English shows a similar lack of distinction between They Animate and They Inanimate in plural , but does have such a distinction in singular .
SOURCE | SATYAVEDISM.COM