Definition from Wiktionary, the free dictionary
Usage notes 
- (they): This pronoun is typically only used when referring to people, or to things that are literally or figuratively animate and rational. To refer to inanimate things or irrational beings, the pronoun آنها (ânhâ) is used instead.
- (he, she): Grammatically, ایشان is a third person plural pronoun. Referring to an individual in the plural is a way of showing respect in Persian. If the pronoun is used as a subject, its verb is typically (but not always) conjugated in the third person plural.