ex.

こちらに どうぞ。Kochira ni douzo. = Lit. To here, please.

こちらへ どうぞ。Kochira e douzo. = Lit. To here/this way, please.

うちに かえります。Uchi ni kaerimasu. = Lit. (I) return/go back to home.

うちへ かえります。Uchi e kaerimasu. = Lit. (I) return/go back to home.

へ is pronounced “e” as a particle, “he” in other words.

ex. へん = hen (strange), 返事 へんじ henji = reply

"ni” and “e” are not always interchangeable.

ex.

ともだちに あいます。Tomodachi ni aimasu. = Lit. See/meet (my) friend. ← ○

ともだちへ あいます。Tomodachi e aimasu. ← X

ともだちに プレゼントを あげます。Tomodachi ni purezento o agemasu. = (I) give a present to my friend. ← ○

ともだちへ プレゼントを あげます。Tomodachi e purezento o agemasu. ← X

 

○= OK

X = no good