The very first conception and birth of a living person took place in Gen.4:1 by the spiritual and physical union of husband and wife, Adam and Eve. "And Adam knew Eve his wife, and she conceived and bare Cain ...." She "conceived" a living person named Cain. He was a tiny person from the moment of his conception, a growing human being for nine months until he was able to survive on his mother's milk and breath air outside of his mother. He was a living person and an eternal soul as much the day before his physical birth as he was the day after his birth.
The same was true of the un-named "child" conceived by Bathsheba in an illegitimate sexual encounter with King David, not her husband. When she realized she was "with child", she notified David in these words, "I am with child" (1Sam.11:5). She did not say "I am pregnant with your seed" or "I have a fertilized egg" or "I am with embryo or fetus". She said, "I am with child", a human being, a living person, a "child". He only lived seven days after his birth, but he was an eternal soul.
When the Archangel, Gabriel, spoke to Mary, of her cousin Elizabeth's conception of John The Baptist, he said to her that "She (Elizabeth) hath conceived a son ...."( Luke 1:36). Gabriel did not say she hath conceived a glob of flesh, but "a son", a living person, an eternal soul destined to herald the coming of Messiah (Christ) and preach "Repent ye".
When that same Gabriel told Mary she was chosen to conceive the "Son of God" (Lk.1:26-35) and name Him Jesus, that conception was more than a seed or sperm or just a bit of disposable flesh. Her "son" Jesus was at conception and even before conception, the Messiah, God extended from heaven to earth. At conception, He took on a body of human flesh but the spirit in Him was the eternal Spirit of God. King Herod tried to kill Him but God the Father was protecting him for his purpose in coming to earth .... dying on the cross for our sins that we might be redeemed by his death, a death which required a human body.
David, speaking of his own conception, put it this way, "... Thou (God) hast covered ME in my mother's womb ...." Psm 139:13. From the moment of David's conception, he was "ME" ... himself, a human being, a person, an eternal soul. David said in his prayer to his Creator, that long before his physical birth .... "Thine eyes did see MY substance, yet being imperfect and in thy book all MY members were written .... " Psm.139:16. God had David, his conception, and birth, on His Creator's drawing board with specifications, eons before he was conceived and "became a living human".
God in flesh.
God could stop all abortions but He does not because when He created people, in his own image and likeness, it was his sovereign will to give us a free will to decide, choose and do what we will to do. He does not cancel out our free will even when we choose to do bad things like abortion, but we shall give account to Him for those bad choices. Even abortion is forgivable if we repent of it to our Creator.
In East Asia, people count a new-born child as already one-year-old... from conception. Nine months old is more accurate, but they are closer to the true beginning of life than we are. I was conceived in March of 1930 and born Dec. 24, 1930, by birthday. But my eternal soul and spirit were conceived in March ... which makes the better part of me turning 85 in about 30 days. RB