The performances were taped in a single session at EMI (later Abbey Road Studios) in London, on 27 May 1970, for the benefit of Harrison's co-producer, Phil Spector.

Seven of the fifteen songs were subsequently recorded formally for inclusion on All Things Must Pass, as was "Everybody, Nobody" after Harrison reworked it as "Ballad of Sir Frankie Crisp (Let It Roll)".

All fifteen songs were officially released in August 2021, as part of the Uber and Super deluxe editions of the All Things Must Pass: 50th Anniversary box set.

The album title derives from Harrison's performance of "Beware of Darkness", where he altered a line to mention Allen Klein's management company ABKCO.

These were "Beware of Darkness" and "Let It Down", both of which Harrison included as bonus tracks on the 2001 reissue of All Things Must Pass (with lead guitar and keyboard overdubs added to "Let It Down");[3][4] and "Run of the Mill", which appears on the 2012 outtakes and demos compilation Early Takes: Volume 1.

[6] By this time, in May 1970, he had amassed a large stockpile of songs since his level of contribution as a songwriter in the Beatles was always limited by the dominance of John Lennon and Paul McCartney.

[7][nb 1] Harrison ran through a selection of his unused songs for the benefit of Phil Spector, his co-producer on All Things Must Pass,[8] with a view to choosing which ones they would work on for the album.

[nb 2] The performances heighten the folk aspect of Harrison's songwriting and contrast with the large-scale arrangements and Wall of Sound production employed on much of the official album.

[30][31][nb 3] It consists of frequent repetition of the chorus;[24] in the first of its two verses, Harrison sings: "Haloed in splendour / Her face, tenderly smiling too / Was beauty itself / And I know that she loves me.