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1. Thats what he said
Similar to thats what she said, except it refers to what a male would have said during the act of having sex.
Person 1: It was short but its good cuz it was free.

Person 2: Thats what HE said
2. thats what he said
refers to what a homosexual would have said when getting banged; opposite of thats what she said
Guy 1: My ass hurts

Guy 2: Thats what he said!
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