cells are the smallest part of an organism that can carry out all of life functions which part of the cell theory incorporates this idea

Answer;

The second part of the cell theory which states that the cells are the basic units or the smallest units of living things.

Explanation; Cell Theory is the basic theory of biology that describes one of the major characteristics of life. All living things have cells. The first part of The Cell Theory states that all living things are made of cells. The second part of the cell theory states that cells are the basic units or the smallest units and function of living things. The third part or the third statement of The Cell Theory states that the cells only come from or originates from living cells.