"It Is 'He' " is a song by English musician George Harrison, released as the final track of his 1974 album Dark Horse. Harrison was inspired to write the song while in the Hindu holy city of Vrindavan, in northern India, with his friend Ravi Shankar. The composition originated on a day that Harrison describes in his autobiography as "my most fantastic experience", during which his party and their ascetic guide toured the city's temples. The song's choruses were adapted from the Sanskrit chant they sang before visiting Seva Kunj, a park dedicated to Krishna's childhood. The same pilgrimage to India led to Harrison staging Shankar's Music Festival from India in September 1974 and undertaking a joint North American tour with Shankar at the end of that year.

Dark Horse is the fifth studio album by the English rock musician George Harrison. It was released on Apple Records in December 1974 as the follow-up to Living in the Material World. Although keenly anticipated on release, Dark Horse is associated with the controversial North American tour that Harrison staged with Indian classical musician Ravi Shankar in November and December that year. This was the first US tour by a member of the Beatles since 1966, and the public's nostalgia for the band, together with Harrison contracting laryngitis during rehearsals and choosing to feature Shankar so heavily in the programme, resulted in scathing concert reviews from some influential music critics.