Introduction. The acquisition of scientific status by theology requires the theological community to introduce a special thesaurus into scientific circulation, as well as to develop the methodology of theology itself. In this connection we consider it expedient to turn to comprehension of Coincidentia oppositorum which will promote the expansion of theological vocabulary, paying special attention to the principle of combining opposites in theological research and formation of a special type of dialectical thinking, inherent to a theologian. Theoretical analysis. The presented research analyzes, systematizes and introduces in chronological order the ideas of philosophers, historians of religion, psychologists and theologians who pay considerable attention to the dialectical (paradoxical) type of thinking. Conclusion. An attempt has been made to comprehend the concept of “Coincidentia oppositorum” considered as one of the principles shaping the theologian’s thinking, as well as a special way of dialectical thinking, aimed at achieving a high unity of coincidence of opposites, which results in “a beautiful harmony of transcendental beauty”, overcoming the laws of contradiction, thereby giving birth to a new “Higher Logic”, acting in defiance of the finiteness of reason, by means of heroic tension breaking through it into a new ontological form, leading it beyond, taking it to the heights of human possibility in relation to God.