Books of receipts of the state Tretyakov gallery as a historical source

The article discusses the history of the creation of books of receipts of the Tretyakov Gallery and their features associated with the formation of the museum's collections. A comparative analysis of the information contained in the books of museum items, their origin and ways of being included in museum funds allows us to identify the criteria of selecting works in a museum collection, due to the sociocultural realities of the time.