12. Am Zu Yatzrta
The word זה can only really to Hashem Himself, because in everything He is the true substance of it. However, the word זה is also used for G-liness because of it's דביקות attachedness to Him. To be sure קליפה is also called (occasionally) זה לעומת זה because it only exists to challenge Yidden to reveal their own "זה" more. Yidden are called זו which is the feminine for זה because we are connected and representative of זה through our קבלת עול and ביטול.