Theoretically biological entities, such as Humans, have always existed in some Universe, or another. If the first, and original God of the Macroverse always existed for eternity into the past then it stands to reason that biological beings, and the various Universes they’ve existed in, must have as well. Certainly God, or a collective consciousness of every eternal soul, didn’t just sit around doing nothing forever. Then one day decided to begin contemplating, and creating. If God had no beginning then his process of creation had no beginning. It’s unfathomable to think of how many Universes, sentient beings, and civilizations lived, and died before we came into existence! Trillions upon trillions of living beings who may have very well ascended to higher dimensional Godhood to start their own Universes after death, or through the awesome advance of a technological civilization.
There is however another theory that the first God evolved out of an infinite field of pure thought or information waves. In essence an invertible random coalescence of information into a self-aware sapient mind if given an eternal amount of time. This theory is the compromise between an inanimate object, aka the Universe, needing a creator, and the mind boggling concept of a non-corporeal consciousness with no beginning. In that case there would be a starting point for Universes, and biological beings. Of course even then we’re probably at least Googleplex years out from the first creation. The odds are slim that we’re anywhere near the beginning so we’re still talking about an astronomical amount of physical beings that have existed thus far!