The starting point is the reception of Jorge Luis Borges’ work by Rafael Gutiérrez Girardot and the dialogue that is there fostered between Borges himself and Friedrich Nietzsche. The idea is to highlight the aesthetic and pedagogical undertaking of Gutiérrez in two directions: the first one aims to show the influence that Nietzsche’s philosophical thought and literary attitude had on Borges, given that Borges was a deep reader of Nietzsche and given that in both writers, theological knowledge is recreated through the use of a complex literary language. The second one seeks to understand how each writer uses both image and sense of words as a vehicle for an aestheticized philosophical reasoning that pushes the boundaries between fiction and discursive prose.