Fullmetal Alchemist: What is Human Transmutation?

gamerant.com:

There are three taboos for Alchemists; Do not transmute gold, do not act against the government, and do not attempt human transmutation. Two of these rules come from the government itself, either to protect itself or to protect the economy, but the third is almost a natural law. Anyone who attempts Human Transmutation faces severe consequences, as evidenced by both the brothers and other characters throughout the series. Despite the warnings and results of this phenomenon, there are still alchemists who are willing to brave the consequences for what they perceive the possibilities to be. But what exactly is Human Transmutation, and what is so taboo about it?

Fullmetal Alchemist: Brotherhood follows the story of Edward and Alphonse Elric as they seek to acquire the Philosopher’s stone. The boys believe that this will grant them the power to return Al to his human body which was lost in a tragic human transmutation accident. Ed also lost portions of his own body in the same incident. Though Al does eventually return to his mortal body, the boys learn the truth about alchemy and don’t use the stone to accomplish this task.

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The most common type of Human Transmutation that is attempted in the show is resurrection. While this is the most commonly attempted form, it is also the one least likely to succeed. There is nothing that is truly equivalent to a human soul and therefore the law of equivalent exchange cannot be satisfied. There is also some implication that once a soul leaves the mortal shell that it is beyond the reach of alchemy.

Another known use is in the attempt to create artificial humans or homunculus. While this is a largely theoretical form of transmutation it is