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Branda
I would assume the person/thing that made the lamb.. I could be reading it wrong but I would say its refering to god/jesus.
There's no specific answer to that question, good friend!!

The "he" is in reference to God, who is spoken of in The Lamb by the same William Blake.

If you wanna get like, really "time to break down the poem"-y, God made the Lamb (Jesus), could he also have made the Tiger (the devil).
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