A question for grammar people
lang="HE">כל דבר שאין בו רוח חיים קורא אותו בלשון זכר ובלשון נקבה
Inanimate objects can be both masculine and feminine.
Yad Malachi, Kelale ha-Talmud 309, quotes the Tosafot Yom Tov who says this in the name of Ibn Ezra, and Radbaz in the name of Rabenu Tam. I haven't found it in either of those authors (I skimmed through Ibn Ezra's Yesod ha-Lashon and Sefer Zahut, and R. Tam's comments on the Dunash-Menahem debate). I found examples to that effect in Rashbam, but without expressing it as a rule. And the sentence appears in Hizkuni in a couple of places without attribution. So who first said it?