There is no unique biological matter. The difference between mud and humans is the way the atoms are organised.
It has taken me some time to grasp this. I’m used to viewing my body as made of a kind of living substance, some biological matter. Though I know, intellectually, that I only consist of oxygen, carbon, hydrogen, nitrogen and a bunch of other chemical elements.
When I follow the matter that makes up my body back in time, I end up at the birth of the Universe. My particles have a 14 billion years long unbroken history of being around.
When I follow the cells that make up my body back in time, I end up at the first common ancestor cell. The information about how to organise a living cell has a 3,7 billion years long history of passing on information.
The depth of history my body contains is twofold mindblowing.