A Brief Description of the Question:
If Allah refers to himself as "He" then doesn't that mean he is just a being ?
The Answer:
According to the context, the pronoun of the third person singular“Huwa” (He) is often used in the Qur'an. There are many reasons for this:
a. According to the Arabic grammar, rather than repeating the name of God “Allah” that is mentioned previously, it is more articulate to use the pronoun denoting Allah.
b. When the pronoun “Huwa” (He) is used, the addressee contemplates an Entity high above him/her and everything, and moving from the truth that aside from the relations of being created and creating, s/he has no relation of-God forbid- kinship with Him, s/he stops behaving whimsically and acts by offering his/her prayers, servitude and worships to Him.
c. In the Qur'an, the pronoun “Huwa” refers to the absolute existence of Allah. As in the first verse of Ikhlas Surah: “Say: "He –...” -if there is no sign or proof that it refers to something else- the pronoun directly refers to Allah, Who is the Absolute Being. With this reference, it brings to mind this truth: “O humans! These that you mention saying; he did this and this; he gave me bountifully; he took care of my problem etc.; all these 'he's in reality point to only one'He'. And He is Allah. For there is no real causer in the universe other than Him; there is no creator except for him; there is no giver of harm and good other than Him.
One of the proofs of this truth:
The abjad (special consonant-based alphabet; reckoned to figure out hidden meanings) equivalent of God's name “Allah” is 66 . And the abjad equivalent of the pronoun “Huwa” is 11. The sum of the numbers from 1 to 11 is 66. So, the Name of Majesty (Allah) is encoded in this pronoun. Indeed, the pronoun “Huwa” in the Ikhlas Surah is the 66th word of the Qur'an when counted from the end.
d. This pronoun denotes “witnessed unity”, especially when used in the “absolute” sense as in Ikhlas Surah. In other words, this expression means “La mashuda illa Hu.” (There is nothing/nobody witnessed except for Him.) Every existent points to Allah. Everything is a reflection of His names and attributes and is His deed. Thus, it means that everything is indicative of Him. (See Words, p.696; see also 13. Word, the Point of Huwa)
e. When the pronouns “I, We” are used in the Qur'an, Allah and His other names are also used. Humans cannot know the essence of Allah. They get to know him though His names and attributes. The Name of Majesty, Allah, is a greatest name which contains all the names, attributes and titles of His. For instance, when Khaliq (Creator) is mentioned, it brings to mind the Creator; when Gafur is mentioned, we think of the All-Forgiver; and when Razzaq is mentioned, we remember the Ever-Providing One. However, when “Allah” is said, all His names and attributes come to mind such as Razzaq, Gafur, Khaliq, etc. For this reason, the Name of Majesty, Allah, is mentioned in the Qur'an 2000-odd times. Humans can ponder His names, attributes and His Purest Being only through the window of the name of majesty, Allah. This name is often mentioned so as to establish this thought in minds. It also denotes greatness that this name is used as the third person singular.
f. Allah introduces Himself with such names as “Allah, Hakim (The Wise), Rahim (The All-Compassionate), etc.” for Allah wants to introduce Himself to His slaves. And it is through the titles that refer to His attributes that we can get to know Allah. And the titles are based on His names and attributes. Therefore, in the Qur'an, Allah mentions certain names and attributes of His in accordance with the context so that we may contemplate. Otherwise, would it be meaningful if a being who we have not ever seen, whose names we have not ever heard of, and whose essence we have no idea about introduced himself as only “I”?
Similarly, when Allah spoke to Prophet Moses, peace be upon him, directly, next to the expression “I”, He used His name “Rabb (Lord)” which denotes His creating and taming him (Moses), providing with livelihood, and granting the abilities to speak and to reason:
“Then when he came near to it, he was called by name: "O Moses!" Indeed it is I, I am your Lord. So take off your sandals, for you are in the sacred valley of Tuwā. "I have chosen you (to be My Messenger), so listen to what is revealed (to you). "Assuredly, it is I. I am God; there is no deity save Me. So worship Me, and establish the Prayer in conformity with its conditions for remembrance of Me.” (The Qur'an, Ta-Ha Surah, 20:11-14)