Given the following context

After I saw Bill catching flies and pulling off their wings, I boxed his ears. I showed the master the flies, some crushed and some crawling about helpless, and I showed him the wings on the window sill. I never saw him so angry before; but as Bill was still howling and whining, like the coward that he was, *he* did not give him any more punishment of that kind, but set him up on a stool for the rest of the afternoon, and said that he should not go out to play for that week.

Are "the master" and "he" the same?
yes