Usage of it/they: They are / It is a pair of good boots and a good sleeping bag.

[Navi]

Which are correct:

1-If there are two things you shouldn't forget, they are a pair of good boots and a good sleeping bag.
2-If there are two things you shouldn't forget, it is a pair of good boots and a good sleeping bag.

3-If there are two people that will always help you, they are Roger and Sally.
4-If there are two people that will always help you, it is Roger and Sally.

[Mister Micawber]

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1 and 2 are both common; #4 does not work because the reference is to humans.
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Native English teacher at Mister Micawber's

[Alan]

Hi Navi,

You could use (4) if you interpret 'it' as anticipating the existence of Roger and Sally as helpful people.

Alan
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English as a Second Language
You can read my ESL story Present Simple