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“It” is an article that takes the place of an object in a sentence. In the same way you’d say he is dead about a person, you’d say it is dead in place of an animal or something we don’t care to assign a gender in speech. “It” can also replace things like actions or ideas.
“It” is a way to reference something that has already been discussed. You can’t understand what “it” is referring to unless “it’s” proper name has been used previously.