Herbert Weir Smyth, A Greek Grammar for Colleges

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[*] 1239. A demonstrative pronoun may agree in gender with a substantive predicated of it, if connected with the substantive by a copulative verb (917) expressed or understood: αὕτη (for τοῦτο) ““ἀρίστη διδασκαλία_” this is the best manner of learning” X. C. 8.7.24, εἰ δέ τις ταύτην (for τοῦτο) ““εἰρήνην ὑπολαμβάνει” but if any one regards this as peace” D. 9.9.

a. But the unattracted neuter is common, especially in definitions where the pronoun is the predicate: τοῦτ᾽ ἔστιν ἡ δικαιοσύνη this is (what we call) justice P. R. 432b. So οὐχ ὕβρις ταῦτ᾽ ἐστί; is not this insolence? Ar. Ran. 21.