The soul is born when the Holy Spirit enters the body of the fetus at the exact moment of conception. At this time God considers this entity a human in progress. As it is. This connection with God through the Holy Spirit never ends. I may have used the wrong word in fetus but I am not sere if they give a name for such a small number of cells. Regardless God is there. This soul is the recording machine of all we are and upon death caries our essence to God.
Regards
DL