<h3>1- Man's soul starts to associate with conception</h3>At http://bahai-library.com/uhj/reproduction.html I found this:
... the Bahá'í Writings affirm that the human soul comes into being at the time of conception. However, they do not clearly define the exact biological moment and nature of the event described as conception and this may, indeed, be a question that is insoluble by human thought or investigation, since it relates to mysteries of the spiritual world and the nature of the soul itself. (6 February 1997, to a National Spiritual Assembly) [12
This is the only other thing I found, from <i>Lights of Guidance:</i>
1155. Surgical Operation and Abortion--The Soul Appears at Conception
"Abortion and surgical operations for the purpose of preventing the birth of unwanted children are forbidden in the Cause unless there are circumstances which justify such actions on medical grounds, in which case the decision, at present, is left to the consciences of those concerned who must carefully weigh the medical advice in the light of the general guidance given in the Teachings. Beyond this nothing has been found in the Writings concerning specific methods or procedures to be used in family planning. It should be pointed out, however, that the Teachings state that the soul appears at conception, and that therefore it would be improper to use such a method, the effect of which would be to produce an abortion after conception has taken place."
(From a letter written on behalf of the Universal House of Justice to an individual believer, May 23, 1975
<h3>2- Manifestation's soul was always existing.</h3>I know I've seen this in a number of places, but offhand can't find them. There is a lot of material at http://bahai-library.com/articles/manifestation.html . Probably the best place is Abdu'l-Baha's overview of the theology of the Manifestations, from Some Answered Questions: http://bahai-library.com/writings/abdulbaha/saq/38.html .
The best overview of Baha'i theology that I've ever read is from the Journal of Baha'i Studies, http://bahai-library.com/?file=mclean_p ... ology.html . But I just skimmed it and didn't see a discussion of the Manifestation's pre-existence.
From <i>Lights of Guidance:</i>
1699. The Souls of the Prophets Are Pre-Existent
"The soul or spirit of the individual comes into being with the conception of his physical body.
"The Prophets, unlike us, are pre-existent. The Soul of Christ existed in the spiritual world before His birth in this world. We cannot imagine what that world is like, so words are inadequate to picture His state of being.
"We cannot know God directly, but only through His Prophets. We can pray to Him, realizing that through His Prophets we know Him, or we can address our prayer in thought to Bahá'u'lláh, not as God, but as the Door to our knowing God.
"We find God only through the Intermediary of His Prophet. We see the Perfection of God in His Prophets. Time and space are physical things; God the Creator is not in a 'place' as we conceive of place in physical terms. God is the Infinite Essence, the Creator. We cannot picture Him or His state; if we did, we would be His equals, not His Creatures. God is never flesh, but mirrored in the attributes of His Prophets, we see His Divine characteristics and perfections.
"Shoghi Effendi advises you to study 'Some Answered Questions' and the 'Dispensation of Bahá'u'lláh' which help you to grasp these questions."
(From a letter written on behalf of Shoghi Effendi to an individual believer, October 9, 1947)
"Regarding your question concerning the passage in 'Seven Valleys' referring to pre-existence. This in no way presupposes the existence of the individual soul before conception. The term has not been absolutely accurately translated, and what is meant is that man's soul is the repository of the ancient, Divine mysteries of God."