Historical soil science is called to analyze and evaluate realistically and critically the role of important dates and discoveries that determine the further development of soil science. Of particular importance for soil science is the first scientific and fundamental work of N. Pushkarov "Formation of the soil", published 112 years ago. With the present work an analysis of the natural and philosophical-dialectical interpretations of his work related to the genesis of the soil is made. Pushkarov applies the genetic approach to the study of soils and refutes the so-called. agro-geological (geological) approach, which dominated at that time in world soil science. He makes an accurate and objective general assessment of the factors and conditions of soil formation and proves new knowledge of methodical and fundamental nature, which is applied in further research in the country. At the same time, facts are presented about the soil science or agro-geological section established by him in 1911, which performs the tasks for soil-cartographic research formulated by him. All this gives grounds to conclude that in 1909 N. Pushkarov laid the foundations of soil science in Bulgaria, and in 1911 he established a scientific-administrative unit (scientific organization at the section level) and laid the foundations of the Institute of Soil Science.