grammar.pronouns.neuter
Neuter pronouns: esto, eso, aquello, ello, lo
Esto, eso, aquello refer to ideas, situations, or unnamed things — never to a specific noun, which would have gender.
grammarB1v0.1.0
Explication
Use the neuter when there's no gendered noun to point at: ¿qué es esto?, eso no me gusta ('that [whole situation]'). Once the noun is known, switch to este/esta etc.
Lo + adjective builds abstract nouns: lo importante ('the important thing'), lo bueno, lo de ayer ('that business from yesterday'). Ello is formal/written for 'it/that matter': por ello.
Exemples
Eso es exactamente lo que pienso.
That's exactly what I think.
That's exactly what I think.
Région: global
Lo difícil es empezar.
The hard part is starting.
The hard part is starting.
Région: global