Why is cell called a structural and functional unit of life?
Cell is referred to as the fundamental unit of life both functionally and structurally because they form the building blocks (bricks) of the main parts of organisms , forexample , the cells are the basic parts of any organ such as the heart, these cells may accumulate to produce tissues that are specialized to their function and these tissues together for the organs and these organs form the organ systems (in case of heart, the circulatory system)!
Hence if there are no bricks there is no building. So, if there are no cells there is no organism (whether plant or multi-cellular organism), hence no life.