... the Bahá'í Writings affirm that the human soul comes
into being at the time of conception. However, they do not clearly define the
exact biological moment and nature of the event described as conception and
this may, indeed, be a question that is insoluble by human thought or
investigation, since it relates to mysteries of the spiritual world and the
nature of the soul itself.
- The Universal House of Justice (From a letter dated 6 February 1997, written on
behalf of the Universal House of Justice to a National Spiritual Assembly; Included
in a compilation by the Research Department of the Universal House of Justice
entitled: ‘Reproduction and other Biological Subjects’)