a relation between two distinct material entities, the new entity and the old entity, in which the new entity begins to exist when the old entity ceases to exist, and the new entity inherits the significant portion of the matter of the old entity

This is a very general relation. More specific relations are preferred when applicable, such as 'directly develops from'.

derives from

this nucleus derives from this parent nucleus (nuclear division),this cell derives from this parent cell (cell division)

http://purl.obolibrary.org/obo/IAO_0000125

http://purl.obolibrary.org/obo/obi.owl,http://purl.obolibrary.org/obo/ro.owl