After God formed man in Genesis 2
(this should be a '7'...don't know why the post shows a smiley face?), 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.
According to the bible, destroying a living fetus does not equate to killing a living human being even though the fetus has the potential of becoming a human being. One can not kill something that has not been born and taken a breath. This means that a stillborn would not be considered a human being either. Of course, every living sperm has the potential of becoming a human being although not one in a million will make it; the rest are aborted. .