This article provides a scholarly analysis of the *Avesta* and ancient Turkic written monuments as sources of ethical values formed during the pre-Islamic era. The study elucidates the essence of ethical principles reflected in these sources, such as goodness, truthfulness, justice, patriotism, industriousness, courage, humanism, and respect for nature. Furthermore, it presents a comparative analysis highlighting both the similarities and distinctive features of the Zoroastrian teachings found in the *Avesta* and the spiritual-ethical views expressed in ancient Turkic inscriptions. The findings demonstrate that the ethical values embodied in these sources significantly influenced the development of the spiritual heritage and ethical thought of the peoples of Central Asia in subsequent periods.

pre-Islamic era, “Avesta”, ancient Turkic written monuments, ethical values, goodness, justice, truthfulness, spiritual heritage, Zoroastrianism, Turkic inscriptions.

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