Common descent is a concept in evolutionary biology applicable when one species is the ancestor of two or more species later in time. According to modern evolutionary biology, all living beings could be descendants of a unique ancestor commonly referred to as the last universal common ancestor (LUCA) of all life on Earth.   
Common descent is an effect of
speciation, in which multiple species derive from a single ancestral population. The more recent the ancestral population two species have in common, the more closely are they related. The most recent common ancestor of all currently living organisms is the last universal ancestor, which lived about  3.9 billion years ago.  The two earliest pieces of evidence for life on Earth are  graphite found to be biogenic in 3.7 billion-year-old metasedimentary rocks discovered in western Greenland and  microbial mat fossils found in 3.48 billion-year-old sandstone discovered in Western Australia.  All currently living organisms on Earth share a common  genetic heritage, though the suggestion of substantial horizontal gene transfer during early evolution has led to questions about the monophyly (single ancestry) of life. 6,331 groups of  genes common to all living animals have been identified; these may have arisen from a single common ancestor that lived 650 million years ago in the Precambrian. 
Universal common descent through an
evolutionary process was first proposed by the British naturalist Charles Darwin in the concluding sentence of his 1859 book :
On the Origin of Species
There is grandeur in this view of life, with its several powers, having been originally breathed into a few forms or into one; and that, whilst this planet has gone cycling on according to the fixed law of gravity, from so simple a beginning endless forms most beautiful and most wonderful have been, and are being, evolved.
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Darwin 1859, p. 490