Act 2, page 38

In response to Pickering's genuine concern for Liza's wellbeing, Higgins displays his ironically selfish appreciation for women.

Pickering worries that Higgins will take advantage of Liza's low status and desire to be taught, and he therefore tells him, "I shall feel responsible for that girl. I hope it's understood that no advantage is to be taken of her position."

Higgins' response initially indicates that he respects Liza. He says, "What! That thing! Sacred, I assure you." Because Pickering's line ended with "her position," it seems that the phrase "that thing" refers to it. Because her position is a thing, it is not disrespectful to label it as such, especially because after doing so, he calls it sacred. But as Higgins continues to speak, it becomes clear that "that thing" did not refer to the thing of "her position," but instead to the living person of Liza herself.

After calling the "thing" sacred, he, according to the stage directions, "ris[es] to explain" this claim. After doing so, he says, "You see, she'll be a pupil; and teaching would be impossible unless pupils were sacred." Because this is an explanation for why that thing is sacred, it must connect the two words. But his logic does not connect "her position" to sacredness. It labels her as a pupil and connects pupils to sacredness. Thus, this explanation proves that "that thing" actually refers to the first object in Pickering's line: that girl.

How is it that he both objectifies Liza and labels this object as sacred? The same sentence that connects sacredness to both Liza and the thing (and thus the two latter to each other) also explains how such connections can exist simultaneously. Teaching requires the existence of (the object of) a pupil. Pupils thus enable his profession and, according to him, therefore have value. This appreciation thus comes only from self-respect.

Shaw uses a pun to deepen this irony. Higgins begins by saying, "you see," and then uses a word for student that doubles as the part of the eye responsible for seeing: pupil. The pupil of the eye is inanimate--a "thing"--and yet, it is that which allows the eye to see. This represents how Higgins sees Liza as a thing and highlights that despite apparently being an object, she allows him to teach.