04:13 Dec 1, 2009 

وہ is commonly used in Urdu to refer to both singular and plural demonstrative pronouns (in the nominative)/adjectives that indicate persons/things/ideas that are away from the speaker or absent. Whether وہ means he/she/that/they/the etc. can be understood from the verb endings. For example:

woh jaayegi > she will go
woh jaayegaa > he will go
woh jaayenge > they will go / he (respectful) will go
mujhe woh raqm de do > give me the/that amount

In very formal Hindi, there are two words: वह (vah->voh) for singular and वे (ve) for plural demonstrative pronouns/adjectives.

Please note that in Hindi/Urdu, the subject, when used for a transitive verb in the perfect form, becomes an agent with the addition of -ne (it may also be written as nay).

In such a case, woh (pronoun) becomes us-ne in the singular and unho-ne in the plural:

us-ne mujhe dekha > he/she saw me
unhone mujh se kahaa ki... => they told me that... etc.

woh (adjective) is also modified as:
us aadmi ne dekha >that man saw(sing)
un aadmiyon ne dekha >those men saw(pl.)

There are scopes for a lot more discussions on the topic, and I just tried to touch it slightly. Regards to all!

14:50 Nov 30, 2009 

Thank you, that's very helpful!

14:37 Nov 30, 2009 

This is just to add to Ramesh Bhatt's explanation. When mentioning a third person who is not nearby or is absent, one would use وہ as the pronoun. If you are referring to a third person who is in close proximity, especially if that third person can hear you, you use یہ as the pronoun. And, وہ is also used for those/that while, یہ is used for this/these.