Records of Boris Nikolaevich Abramov, the closest student of N.K. Roerich, received from the High Source, which is confirmed by E.I. Roerich. The book includes previously unpublished Notes of Boris Nikolaevich Abramov from 1964. 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 messages from Nikolai Konstantinovich and Elena 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 Records for publication, the features of their style were preserved.