The second a sperm and egg are united, a new life is founded. From that point on, any attempt to abort this life form is tantamount to murder. Because it equates to the taking of a human life, from both a moral and an ethical perspective abortion is wrong. Morally, abortion is wrong because it provides an individual with the right to use another individual as an instrument for their own purposes. Ethically, abortion is wrong because it inflicts pain upon another human being. No matter how early a pregnancy is terminated, it cannot be done so without inflicting such pain. Therefore, abortion is wrong from both a moral and ethical perspective.
If we look at Immanuel Kant's Categorical Imperative, we see that abortion is morally wrong. In the Categorical Imperative, we find a single morality that can be applied to all human beings across the entire range of human behavior. In his Categorical Imperative, Kant called for always acting "so as to treat humanity, in oneself or another, as an end in itself and not as a mere means" (Solomon and Higgins 1996, 212). In other words, Kant held that it was morally wrong to treat another person as a mere instrument to reach one's own objectives. Since abortion uses another being as an instrument to reach another's objectives, it is clearly wrong from a moral perspective.
Abortion is also morally wrong because it does not respect the dignity of the individual being aborted. Kant's moral position posited that to treat another as an instrument and not an end in and of him- or herself is to use the other and to show disrespect for that individual's dignity. As Kant maintained, it is a "dignity derived from the fact that he or she is capable of acting freely in accordance with the dictates of reason and morality" (Solomon et al. 1996, 212). Abortion, a practice in which one life is ended at the behest of another living being, can be understood to show disrespect for