The article is devoted to analyzing the linguocognitive nature of the concept of GOD in two national ethnolinguistic cultures - Ukrainian and Polish. The study is based on the best philosophical and religious texts represented by the works of B.-I. Antonych and J. Twardowski. Given the objective complexity and general lack of research on the whole set of problems associated with the analysis of religious poetry and the delineation of a new linguistic approach to its analysis, the topic of the article is relevant. The purpose of the investigation was to find out the peculiarities of the linguization of the concept of GOD in the Ukrainian and Polish linguistic and cultural traditions. The primary research method was conceptual analysis. The peculiarities of verbalization of the concept of GOD and its semantic-axiological nature in B.-I. Antonych and J. Twardowski’s poetic texts were revealed in the course of the research. It is established that in the poetics of B.-I. Antonych nominative field of the studied concept includes significantly more names, among which there are many bright personal authorial paraphrases. As for the semantics, in both authors’ works, the concept of GOD is used as a polysemantic, cognitive psycholinguistic phenomenon. For the most part, individual conceptual meanings in its structure are positively marked and evidenced by the numerous metrical feet. The study showed that the innovative pursuits of both writers in religious and philosophical poetry fit organically into the general aesthetic and ideological paradigm, in which in the twentieth century, not only European but also world culture developed. The potential application of our research would be, on the one hand, in the further study of the sacred, and on the other - in the study of the other famous figures’ language practices n different national cultures.