ב''ה
The existence of male and female creations within the physical world is a reflection of processes in the spiritual realms. There are two different ways that a spiritual attribute can function in bringing G-d’s influence into the creation.
A G-dly attribute has “masculine” character when it takes spiritual beneficence that flowed from above, and transfers it down. A G-dly attribute on a lower level that is serving in a “feminine” mode receives that spiritual beneficence. Thus, an attribute is in a “feminine” mode when it receives descending beneficence. And it is in a “masculine” mode when it transmits from what it had received.
The beneficence transmitted is more limited than the amount that was received. In this way, the flow of Divine beneficence is diminished in intensity as it is passed down to lower levels. It can then serve to create and sustain the Heavenly realms and their spiritual beings on successively lower levels. Through this process, an appropriately small amount of the initially unlimited creative life-force from G-d reaches our limited physical world.
In this way, each of the G-dly attributes functions in a “masculine” or “feminine” manner. Categorizing a particular Divine attribute as one or the other depends on whether its main tendency is to give over or to receive the flow of Divine beneficence. More generally, the G-dly attribute of Sovereignty/Kingship (Malkhus in Hebrew) is the main “feminine” (i.e. receiving) aspect, and the other six emotional attributes as a group (called Zeyr Anpin) comprise the main “masculine” aspect.
G-d chooses which Zeyr Anpin attributes are passing down the beneficence that flows from the levels that are higher. In this way, G-d manifests Himself in the attribute of a “kind” King, or a “mighty” King, or a “merciful” King, etc., over the created beings.
Most often, G-d is referred to as “He” in Biblical verses. See, for example, Genesis 1:27 and 1:31. In our praises and conversations, mankind and each individual whom G-d creates corresponds to the recipient “she.” In that capacity, we arouse G-d to send blessings down to us by our heartfelt prayers, by our dutiful fulfillment of our Divine commandments, and by our merciful acts of goodness and kindness to others.