I have read in the Bhagavad Gita (2:20) that the spirit has no beginning and no end - that it is not born and that it never dies.
Now, if everyone has a spirit and the population of the planet is increasing (by about 1 every second!) there must be new spirits being created somewhere. So there must be a beginning to the spirit.
Ignore me, I'm not thinking. I'm not taking into account the whole of the Universe. Of course, there must be a net loss somewhere.