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The article provides a comparative analysis of the understanding of dialectics by A.F. Losev and G.W.F. Hegel. Both the commonality of approaches and funda­mental differences are revealed here. Both thinkers consider dialectics as a uni­versal philosophical method of cognition. At the same time, Losev, in his in­terpretation, returns to Plato, in whom the dialectic begins with "one" and "the other" (dialogue "Parmenides"), and not "being" and "nothing" ("Science of Logic" by Hegel). The Russian thinker goes beyond the boundaries of Hegel's rationalism, affirming the anagogic (uplifting) and, in its completion, the apo­phatic nature of dialectics, which ascends to the transcendent source. "Absolute dialectics" from him, acquiring this or that content, appears as metaphysics – "absolute mythology". As a result of this, thought again meets being, the empty content, formalism and abstractness of thinking are overcome. Losev revealed the ontological potential of Platonism, freeing dialectics from nihilistic interpre­tation. Studying hesychasm allowed him to overcome both impersonalism and the determinism of Hegel's logic: the basis of dialectics is not negativity, not nothing, but the creativity of the personal principle.

The article analyzes A.F. Losev's understanding of metaphysics and dialectics, their relationship. As is known, A.F. Losev, like Hegel, sharply criticizes meta­physics as a purely rational view of phenomena and objects, that is, by meta­physics he understands primarily the method of cognition. On the other hand, understanding the term "metaphysics" in its classical, Aristotelian meaning, as "the first philosophy", the doctrine of the super-existent, allows us to assert that dialectics finalize by Losev in metaphysics, which is understood as "absolute mythology" when logical categories acquire substantial being. Metaphysics it­self, in essence, is not opposed by him to dialectics, but a peculiar dialectical "first philosophy" is formed, which is simultaneously an "absolute dialectic", embodied in the name and "absolute mythology". Dialectics both ascends to the metaphysics of the One, and proceeds from it. By analogy with Plato's "Timaeus", Losev unites thought and being, dialectics and metaphysics, philoso­phy and theology. Continuing and in a peculiar way developing the tradition of Russian metaphysical thought (as S.S. Khoruzhy and L.A. Gogotishvili consider, albeit in different ways), it can be stated that a person is also thought of by Losev as a metaphysical being (following S.N. Trubetskoy, S.L. Frank and etc.), "ad­vanced into Nothingness" (M. Heidegger), the essence of whom unfolds and is acquired through the transcending of existing. At the same time, Losev's anthro­pology is personalistic in nature – existential, substantial and creationist, which is connected with his perception of hesychasm.