B.N. Abramov (1897–1972), who lived for many years (1917–1959) abroad, in Harbin, was the closest student of Nicholas Roerich. Source of Records and Books of the Teaching of Living Ethics - One. This was confirmed by Elena Ivanovna Roerich, who became acquainted with the first Records in the 40s. Later, Boris Nikolaevich also perceived the messages of Nikolai Konstantinovich and Helena Ivanovna Roerich: in the book they are marked with the words “Guru” and “M.A.Y.” (Mother of Agni Yoga) at the beginning of the relevant paragraphs. When preparing the Notes for publication, the features of their style were preserved. The book will be useful to readers in search of answers to questions about the purpose of man and his responsibility to the Universe. Someday these notes will be very helpful for someone to follow the path followed by the one who wrote them down.