Below is the only known reference to the Law of Absorption in the writings of Alice A. Bailey (AAB) and Djwhal Khul (DK). Links on these pages of the Laws of Alice A. Bailey are to the online books at the Lucis Trust website.
For a discussion of what AAB means by a “law” please see Alice A. Bailey – What is a Law?
Or again, it may be true, some sad or evil occurrence or deed of some mistaken brother. What then is there to do? Truth cannot be devitalised or disintegrated. The Law of Absorption will aid you here. Into your heart you absorb the thought-form you encounter and there transmute it by the alchemy of love.
Some brother comes to you and tells to you a fact about another brother—a fact involving what the world would call wrongdoing on that brother’s part. You who know so much more than the average man of the street, will realise that that so called wrongdoing may be but the working out of karma, or have its basis in a good motive wrongly construed. You add not to the talk, you do not hand on the information, as far as you are concerned the thought-form, built around the fact, has wandered into what you call a cul-de-sac.
What do you then? You build a counter stream of thoughts which (on a wave of love) you send your apparently erring brother: thoughts of kindly assistance, of courage and aspiration, and of a wise application of the lessons to be learnt from the deed he has accomplished. Use not force, for strong thinkers must not unduly influence other minds, but a gentle stream of  wise transmuting love. We have here three methods, none strictly occult, for those later shall be imparted, but methods available for the many.
- The thought form kept to the mental levels, i.e. the inhibiting of astral plane matter.
- The thought-form broken up and disintegrated by a stream of love-force well-directed.
- The absorbing of the thought-form, and the formulation of a counter-thought of loving wisdom.
You are welcome to post your comments and understanding of this law.