The Dharmic texts enunciate how though Jiva is present within the mother from the time of conception, it enters the Hrdaya of the fetus only towards the fourth month of pregnancy. Hence, the fetus, which is a non-living matter becomes endowed with Jivahood only towards the end of the fourth month of pregnancy. Thus, only the abortion performed after the 16 weeks of pregnancy or after the Jiva enters the Hrdaya of fetus (which can be known from unique desires that mother develops), can be compared to a killing of person, while abortion before 16 weeks is just preventing Jiva from self-identifying with the fetus. While the former (i.e. abortion after 16 weeks) involves legal punishments like banishment or death and no procedure for Prayashchitta, using which an abortionist can free of the Karmic guilt while alive, the latter (i.e. abortion before 16 weeks) does not involve imposition of any legal punishment, but instead if an abortionist is repentant, he/she can perform a Prayashchitta procedure for 12 years, or he/she would face Karmic repercussions in future (including future lives) when the fruits of abortion activity fructifies. - Nithin IF