Mikhail Lifshits and György Lukács are known as authors of an absolutely original concept of the cognitive force power of art. The theory of reflection which had a reputation of as one of the most inert rigid and dogmatic aspects of the philosophy of Marxism in general was the cornerstone of this concept. Quite often such a negative reputation of the theory of reflection affects also the general negative relation to an attitude towards the aesthetics of Lifshits and Lukács. However, actually this theory was uniquely interpreted by received from Lifshits and Lukács very original interpretation. First, they always emphasized the fact that the theory of reflection is not a Marxist invention, and thatbut is the it represents a result of a long development of the classical tradition of philosophical and aesthetic thinking. Secondly, reflection itself cannot be understood as a photographic copying of reality at all. Of great importance is the Very important is the circumstance that the theory of aesthetic reflection is justification of the objective nature of art, justification of realism as the highest artistic method of for the knowledge of reality. At the same time, the theory of reflection acts as the methodological tool of for criticism of modernism in art. Attentive Carefully studying of the theory of aesthetic reflection by of Lifshits and Lukács allows makes it possible to reveal identify certain investigations consequences, which owing for to various reasons remained only implied in their texts. FSo, for example, the statement assertion that the realism is the highest method of art istic cognitionknowledge, allows to us to understand the negative relation attitude of Lifshits and Lukács to the art of socialist realism. The Historical and aesthetic reconstruction of the qualification of such a phenomenon of art of the 20^th century art as magical realism, and its dispositions in the opposition of realism and modernism which is key essential for an the aesthetics of Mikh Lifshits and G. Lukács, opposition of realism and modernism can appearmay turn out to be very interesting.