Q. Does it say anywhere in the Bible if souls are created at conception or if there exists a finite number of souls that were created at the beginning of time?
A. The way I read Psalm 139 every part of us came to be at the moment of our conception. Although God was aware of every day of our existence before time began, and knows exactly how many of us there’ll eventually be and which of us will choose Him, it’s because He’s outside of time and knows the end from the beginning. To say that any part of our being existed prior to our conception is to flirt with the idea of a pre-existence, a concept from Eastern Mysticism that can’t be supported Biblically.