《恪法师第一抄》(以下简作《恪抄》)是辽宁省博物馆珍藏的敦煌经卷,是一份研究佛经论疏的重要材料。学界一致认同《恪抄》是罗振玉的旧藏,本文对《恪抄》的时间断代、真伪、流传进行梳理。罗振玉所藏书画目录勾沉罗振玉对敦煌文献的整理研究极具开创之功。罗氏一生收藏甚丰,极其重视目录之学,凡经自己手或见到的文献资料,尽量记录,及时刊行。一九○九年伯希和带着敦煌珍贵文献到北京,罗氏见到了这些文献 “Ke master the first copy” (hereinafter referred to as “Ke copy”) is the Liaoning Provincial Museum collection of Dunhuang scriptures, is a study of the Buddhist Sutra important material. The academic circle unanimously agreed that “Kecuo” is Luo Zhenyu’s old possession. This paper sorts out the time, authenticity and circulation of “Kecuo”. Luo Zhenyu’s collection of paintings and calligraphers Luo Zhenyu Dunhuang literature finishing research is very pioneering work. Roche lifetime collection is very rich, attaches great importance to the directory of learning, through their own hands or to see the literature, as far as possible record, timely publication. In 1909, Bosh and his valuable documents in Dunhuang came to Beijing and Roche met these documents