Answer :

cell is called structural and functional because all the living organisms are made up of cells and also all the functions taking place inside the body of organisms are performed by cells.
The cell is called the structural and functional unit of all life because it is the basis to which all the major organs and tissues in the body are made up of. 

A group of cells with the same function grouped together makes up a tissue, tissues cone together to form organs,and different organs form a system. without cells, all life would die.

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