he and she is ....................

The correct form to complete the sentence "he and she is ................." is "he and she are."

In English, when using a compound subject (which consists of two or more nouns or pronouns), the verb should agree in number with the compound subject. Since "he and she" refers to two people, it is considered plural, and therefore the plural form of the verb "to be" is used, which is "are," not "is."

For example:
- "He is my friend." (singular)
- "She is my friend." (singular)
- "He and she are my friends." (plural)

This agreement in number is a key rule in English grammar that ensures clarity in sentences, indicating whether the subject refers to one individual or multiple individuals.