- When a person dies his soul leaves the body with the last breath.
- When a child is born the soul enters the body with the first breath.
"And the LORD God formed man of the dust of the ground, and breathed into his nostrils the breath of life; and man became a living soul" Genesis 2:7
The Bible doesn't talk about "cells".
Replacing God's word with your own interpretation is a crime against God.
"the LORD said unto me, The prophets prophesy lies in my name: I sent them not" Jer 14:14