The cell is the basic, structural and functional unit of living beings, destroying energy is not a basic function of a cell.
It is the functional unit of all living beings since it carries out the functions of nutrition, metabolism, response to stimuli, information processing, reproduction and growth.
The energy acquired by the cells is conserved in them to be used mainly when required in the form of adenosine triphosphate (ATP).
Therefore, we can conclude that the cell is the basic, structural and functional unit of living beings, which obtains energy for all its functions.
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