If you have asked me for something and I hand it to you, I may say either of the following with the exact same meaning: Here you go. Here you are. " If you just said "Please pass the salt" then "here it is" is less likely.
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Hans51 'Here it is' is fine to use because they are an object but we can hear and use 'Here you are' in the same situation but you cannot be something like a book, a watch, etc or is there a reason you use the expression and an omission in the sentence?I don't see anything such difference. 'You' does not refer to the object: it refers to the recipient.
Hans51Or 'Here you are' means you are here with something?No. It means 'Here is something for you'. I cannot think what ancient grammar 'are' is the remnant of.