Explain this statement, cells are the basic units of structures and function in organisms

Cells are the basics of everything. We can grace literally everything back to cells, so the body is an organism and it can only operate because of the cells that make up the organs and muscles and bones that power the body. In more simple terms CELLS=LIFE

NO CELL = NO LIFE

Because all organisms are made up of cells and there are different types of cells which carry different functions.