Many religions make God a “He,” and currently a much smaller number reference God as “She.” These, of course, are metaphors for the masculine and feminine energies or principles. Feminine and masculine in this sense are spiritual energies or archetypes.
The current dominance of God conceived as “he,” reflects the male dominated culture, which in turn is a reflection of mankind’s imbalance assimilation and understanding of the great cosmic polarity. No doubt the future will see evolution toward balance manifesting practically in human culture as full equality.
Though people think of God as “he” or “she,” it may be closer to the truth to think of God as a unity of both or as Life that is capable of manifesting as both, just as the same soul at different times is capable of incarnating in male or female form.
Speaking of manifesting, or being born, it is this that is closely associated with the divine feminine. By contrast, we might think of the masculine energy as closer to the meaning of unmanifested divinity. So if “he” is God, then “she” is God in manifestation. Or, if God as “he” is light, then God as “she” is folded light, the light of God immanent and partly latent in all nature.
Mystic Muse 