Many people think that a human being is created at the time of conception but this belief is not supported by the bible. The fact that a living sperm penetrates a living ovum resulting in the formation of a living fetus does not mean that the fetus is a living human being. According to the bible, a fetus is not a living person with a soul until after drawing its first breath.
After God formed man in Genesis 2:7, He “breathed into his nostrils the breath of life and it was then that the man became a living being”. Although the man was fully formed by God in all respects, he was not a living being until after taking his first breath.
In Job 33:4, it states: “The spirit of God has made me, and the breath of the Almighty gives me life.”
Again, to quote Ezekiel 37:5&6, “Thus says the Lord God to these bones: Behold, I will cause breath to enter you, and you shall live. And I will lay sinews upon you, and will cause flesh to come upon you, and cover you with skin, and put breath in you, and you shall live; and you shall know that I am the Lord.”
In Exodus 21:22 it states that if a man causes a woman to have a miscarriage, he shall be fined; however, if the woman dies then he will be put to death. It should be apparent from this that the aborted fetus is not considered a living human being since the resulting punishment for the abortion is nothing more than a fine; it is not classified by the bible as a capital offense.