Cosmic rays from space collide with atoms in the atmosphere.

Such process releases neutrons and when they collide with N-14 atoms, protons and C-14 atoms are produced. The C-14 atoms are then combined with oxygen and present in the atmosphere in the form of 14CO2. These 14CO2 is then absorbed by plants through photosynthesis and C-14 atoms present in all living things through the food chain. Since C-14 in the atmosphere is constantly decaying and forming, the concentration of C-14 in the atmosphere is nearly constant and so as to plants and all living species. However, when the organism dies, the intake of C-14 is terminated. Since C-14 is always decaying, the concentration of C-14 in the dead body decreases as a function of time. Since the activity of radioactive isotope is proportional to its concentration, by measuring the activity of C-14, the concentration of C-14 in the body can be found, and finally, when the organism died can be traced back.