QUICK ANSWER
"I am" is a form of "I am", a phrase which is often translated as "soy". "He is" is a form of "he is", a phrase which is often translated as "es". Learn more about the difference between "I am" and "he is" below.
I am(
ay
ahm
)A phrase is a group of words commonly used together (e.g., once upon a time).
he is(
hi
ihz
)A phrase is a group of words commonly used together (e.g., once upon a time).