No, no, no - Sie, Das. “There it lies.”
The sum of 1 - 100 is (N)*(N+1)/2
In this context, Sie = “the thing.” “it.”
The vernacular - the whole context is
“Zervuss, macht’s gut - etzat, ma klur”
In english, “See you bye, bitch.”
Sure, context and meaning are inescapable, but literally, there is no "there" there. It's just "She lies", or "It lies". Of course, there is a tradition, especially nautical, even in modern english of this generalized notion of "she". "She's a big one" etc. said of almost anything. I can hardly believe I'm wrong to see "she" in "sie" !