As a theological response to revolutionary breakthroughs of biotechnology, which have unprecedented socio-ethical ramifications, this article attempts to offer a comprehensive framework for this fundamental issue at stake: How to view life and its sanctity, particularly in relation with society? This task involves a theological appropriation of Humbert Maturana and Francisco Varela`s biological systems theory and Niklas Luhmann`s sociological systems theory. First, I articulate three broad types of interpreting life: the (1) micro-scientific, (2) macros-scientific, and (3) mystical/religious views. Second, Maturana and Varela`s biological systems theory is religiously recodified to set forth a comprehensive view that integrates the three views: the life system is a system that autopoietically processes life-communication in terms of diverse life codes. In this conception, the notion of "life codes," which denotes the coupling of "spiritual codes" and "biological codes," renders possible a creative fusion of the scientific and religious views. Consistently, God is conceptualized in terms of a life system sui generis that autopoietically processes life-communication in terms of the perfect life code, which is the Holy Spirit. It is also suggested that the spiritual codes mediate life-communication between God and creaturely life systems. Third, Luhmann`s sociological systems theory is used to propose that society(which is "the communicative system") emerged through the evolutionary processes ultimately for the sake of life`s transcendent "self-observation" with respect to its complex environment. Also, it is argued that the thorny issue concerning the sanctity of life requires a comprehensive view of life, which harmonizes the scientific and religious views, and that the issue should be carefully distinguished from the issue concerning the dignity of humanity. Finally, we note that it is only through sufficient exchanges of divergent views of life, which are "observations" of diverse social systems (including the religious systems), that balanced social value judgments on the "virtual rights" of life can be attained.