This character is specifically used to refer to animals in the third person.
Mnemonic
[t-] Tarzan is in [1] front of the [-a] auditorium where he is riding on top of a 也 alligator looking for a 牛 cow that escaped from the auditorium stage prop room. He sees 牠 it hiding behind some of the attendees lined up for tickets. He points at the 牛 cow and says "THAT'S 牠 IT!" and then instructs the 也 alligator to chase after 牠 it so they can return the 牛 cow to the stage prop room.