pron. it; an inanimate object; a concept or abstract idea

Naal Thu'umu, mu ofan nii nu, Dovahkiin, naal suleyk do Kaan, naal suleyk do Shor, ahrk naal suleyk do Atmorasewuth.
By our Voice we give it now (to you), Dragonborn, by (the) power of Kyne, by the power of Shor, and by the power of Atmora-of-old.
(Greybeards, 000C43A6)

Ful nii los.
Ful nii los. = “so it is” = “so be it”
(Paarthurnax, 0009C20C)

Nii los heyv do enook mun wah lahney voth ahkrin ahrk zin, leh rok Feim vodahmin kotin vulom.
It is the duty of each man to live with courage and honor, lest he Fade unremembered into darkness.
(Word Wall for Feim, Become Ethereal)

Third person singular neuter. May refer to inanimate objects (a crown), or abstractions as the subject of ‘to be’ as in ‘it is an honor’ or ‘it is cold here’.

Homophone with ni ‘not’. May lengthen pronunciation or stress to avoid confusion.