Matter isn't living or non-living. The hydrogen, nitrogen, oxygen, carbon, etc that compose living tissue is identical to those types of atoms in non-living objects. Life can be reduced to chemical reactions.
The early atmosphere is theorized to have little free oxygen. The majority of atmospheric oxygen is the waste product of photosynthesis.The very reactivity of free oxygen requires a way of releasing free oxygen into the atmosphere to maitain O2 levels.
That aside, evolutionay proccess doesn't care wether life was generated by abiogenis, god, pink space bunnies, green aliens, etc. The fossil and genetic evidence is what supports the ToE. Abiogenesis is an intersting topic, but as I previously said, the theory of evolution doesn't require or deal with abiogensis.