The text illustrates the emphatic presentation of a significant assertion with the opening of Sūrat al-Ikhlāṣ.
«قُلْ هُوَ اللَّهُ أَحَدٌ اللَّهُ الصَّمَدُ»
Say: the matter is that Allah is One; Allah is the Self-Sufficient. (Qurʾān 112:1–2)
Rhetoricians discuss «هو» here as a possible pronoun of affair. It introduces a weighty assertion and helps the following declaration settle firmly in the hearer’s attention. The doctrinal content is divine oneness and self-sufficiency; the pronoun’s arrangement serves that content rhetorically.
This is an interpretation of a particular construction, not a rule that every instance of «هو» has the same status.