HERS, pronoun hurz, pronoun fem. possessive; as, this house is hers that is, this is the house of her. But perhaps it would be more correct to consider hers as a substitute for the noun and adjective, in the nominative case. Of the two houses, hers is the best, that is, her house is the best.
Source: Webster's 1828 American Dictionary ↗ · public-domain · returned verbatim, no AI