Can be traced back to the moment of conception but no further. Conception is when a human being / person's physical existence first "begins" and when their "aging" begins. A sperm cell and an egg cell - ununited - have only a potential to create that which an organism post conception finally is. Their "potential" to begin a new life is first realized at and by their uniting. (conception)
For those ttc-ing, they follow the sperm-meets-egg plan: which means at conception..Unborn infants can flip full flips as young as 8 wks and as quick as 3 seconds! Can you do that? In water? Probably not....But you did. Ecclesiastes 11:5 Just as you cannot understand the path of the wind or the mystery of a tiny baby growing in its mother’s womb,[c] so you cannot understand the activity of God, who does all things.
Human life begins at conception, the point in which the egg and the sperm meet and join into one. This is not the point when a heartbeat is created, but it is when the DNA of a child and when a child becomes who they will be once they are living and breathing. A heartbeat does not constitute as a human, rather the makeup of a human and the fact that that exists is what makes a human a human.
Morally yes, life starts when the sperm and the egg join, but literally, no. According to Science, there is NO set definition of Life, so one cannot say definitely whether or not life begins at conception. Personally I believe that life starts at conception, but I have no right to force my views onto others.