Heredity is the passing of traits to offspring (from its parent or ancestors).
That being said, the smallest unit of Heredity is a gene, because a gene is the smallest unit capable of conveying a genetic message. Technically the smallest unit of heredity is a cistron, but that's essentially the same as a gene.
I would have said a nucleotide, but a single nucleotide can't convey a hereditary message.
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The smallest unit of measured length marked on a 300mm rule is 1mm.
Units of measurement aren't made up of anything. The smallest unit of measurement is the Plank unit - 10^-35m. The smallest sub atomic particle is a Neutrino, and it is made up of, a Neutrino!
cell
The basic, smallest unit of life, is the cell.
The smallest unit of an organism would be the epithelial cell I think... The function would be to protect or cover the body, I don't know okay!