"هاء" is the Arabic letter that corresponds to the sound "h" in English. It is the fifth letter in the Arabic alphabet and is written as "هـ" in its isolated form. In different positions within a word, it can take various forms, such as "ـهـ" at the end of a word or "ه" at the beginning. In Arabic grammar, "هاء" can also refer to the pronoun "ه" (he) or "هي" (she), which are used to denote gender in sentences. This letter plays a significant role in forming words and sentences, contributing to the richness of the Arabic language.