Panspermia is an idea that was proposed around 30 years ago, that the seeds of life were placed on the early Earth by space debris, comets, meteors, etc.
There is no "generally accepted theory" currently about how life began, only various propositions. The evidence for panspermia needed to be found in well-defined and verified meteor impacts. that is what the paper is about, a meteor from 2012.
what was found in the meteor was not just amino acids, or other such pre-life chemicals (which are found, as we now know, all throughout the solar system,) but actual microfossils and organic material, some of which look like very basic life forms that are long extinct on planet Earth.
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