The fragment from the second, newly revealed part of the book of A.F. Losev “Philosophy of Name” (1927) is presented in this publication. According to initial plan of the author, the first part of the book consisted of “General phenomenological analysis of the Thought and the Word, or the Name” (32 paragraphs) which, in general, became the basis of the published book. In the second, unpublished part, the author explained “The dialectic nature of the name” (24 paragraphs). It is found, that in A.F. Losev's archive the block of a hand-written text is connected with a big fragment of this second part (paragraphs 13–21). The final section of paragraph 20 (“Dialectics an “otherbeing” from above”), devoted to a ratio of eternity and time, is chosen for the publication. The author states a problem of otherbeing of essence, “eternally staying in death” as a series of antinomy within 1) dialecticians of time and eternity; 2) dialecticians of expression of essence in the meon; 3) dialecticians of freedom and need; 4) dialecticians of “for-itself-being”, or consciousness of essence (intellectuals). Generalizing these aspects of the problem, the author connects philosophical concepts, neoplatonic in fact, with Christian divinity, and claims as a result that the dialectics of hell is a special case of dialectics of one and others, essence and matter.