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Abraham was the local undertaker of Mercy, Nevada.
He trusted Isaac's decisions, believing the Eleventh Doctor would be a good marshal because of such. Abraham also gave words of advice and cups of coffee to the marshals.
Biography
After realising the Doctor's inevitable fate, he began to measure his body for a coffin.
He later did the same thing again before the Gunslinger came into town. (TV: A Town Called Mercy)