There is no doubt that life begins when sperm fertilises an egg. This creates the first cell, aka zygote.
During normal growth, cells divide and multiply in such a way that one becomes two and those two become four, with each cell being the exact duplicate of the one from which it derived. While this is happening, the chromosomes remain the same. Clearly, if sperm and ova each contained 46 chromosomes then, at conception, when sperm unites with the ovum, the fertilised egg would contain 92 chromosomes.
When the sperm with 23 chromosomes unites with the ovum, also carrying 23 chromosomes, the new individual thus formed has 46 chromosomes in 23 homologous pairs. This procedure proves that life begins from the moment the sperm fertilises the ova.
A typical mammalian cell contains: (a) cell nucleus in which the chromosomes are found; (b) mitochondria producing energy; (c) vesicles act as food transporters and; (d) cell membrane.