Salamun alaikum ,
During 4th week heart starts beating for the first time ,Tongue starts forming and dilatations for stomach is formed ,
During 5th week , brain starts to develop ,
During 6th week , intestinal loops are well formed,
During 7th week , eye lens and eye kids are formed , salivary glands(which produce saliva) starts developing,
During 8th week , elbow , knee , fingers and toes are formed .
I have seen your references and it appears to be 3rd month(approximately 12th week) when new Nafs is formed [30-24=6] , [9-6=3]
Before 12th week of gestation ,some organs are developed and some have atleast started their development.
Since Quran is words of God , i think there is something wrong with 'our' understanding and analysis of the Quranic verses.
It becomes difficult to accept that heart starts beating during 4th week and new Nafs is formed at 12th week.
Dear Joseph sir , Please clear this issue because On the basis of this , some people can also interpret that abortion is allowed before 3rd month.