To whom does the pronoun refer in His saying, the Almighty: "So strike it" in verse 73 of Surat Al-Baqarah?

The pronoun in the Almighty's saying, "Strike it," refers to the soul mentioned in the previous verse, i.e., the slain person. The "ha'" refers to the soul, interpreting it as a person or the slain, or because the word "soul" can be masculine or feminine, or because it implies an omitted possessive, meaning "a soul owner." It is also said that the more apparent reason for the masculine form is to denote the meaning.