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Does the it refer to the toilet or the content that needs to be flushed or both?

It won’t flush.

Thank you

would you say “contents or content?

Comments  
anonymousDoes the it refer to the toilet or the content that needs to be flushed or both?

It depends on the circumstances, but normally it's the toilet itself.

anonymouswould you say “contents or content?

"Contents". "Content" is normally figurative.