Cells are living things; they are the fundamental units of life that exhibit all characteristics of living organisms.
Cells are not living things

3.3: Cells as Living Things - Biology LibreTexts
Source: bio.libretexts.org
Key Evidence
Organisms made of one cell (unicellular) are still considered alive and complex.
study.comstudy.comWhat Are Living Things Made of? - Cells, Molecules & Functions
The cell theory confirms that life comes from preexisting life and that cells are the basic units of life.
education.nationalgeographic.orgeducation.nationalgeographic.orgCell Theory
Cells perform vital biological functions necessary for life.
bio.libretexts.orgbio.libretexts.org3.3: Cells as Living Things
What the Evidence Shows
The claim that "Cells are not living things" is incorrect according to modern biological understanding. Cells are considered the basic structural and functional units of all living organisms. They carry out essential life processes such as metabolism, growth, response to stimuli, and reproduction.
Unicellular organisms consist of a single cell that independently performs all life functions, while multicellular organisms have many cells specialized for different functions. The cell theory, a foundational principle in biology, states that all living things are composed of cells and that all cells arise from preexisting cells. This theory was established through centuries of scientific research and experimentation, disproving earlier beliefs such as spontaneous generation.
Therefore, cells themselves are unequivocally living entities, not non-living components.