In this article the author attempts to define the conditions when it is possible to speak about cognitive aspect of prayer in Hegel's conception. In order to identify such an approach the author considers the general statements of Hegel doctrine and the interpretation of this doctrine given by A. Kozhev and A.V. Krichevsky, who represented different points of view on the interpretation of Hegel's views on the nature of the Absolute Spirit. These approaches absolute either immanent or transcendent aspects of understanding and cognition of the Absolute. The first aspect considers the Absolute Spirit as the human spirit. A. Kozhev pointed out that the Absolute Spirit is objectively realistic only as either finite or human consciousness, which is considered to be non-finite because it returned to its full self-cognition. Therefore, the Spirit is not the God, but simply the space-time objective reality of nature and human-being or human - being - in - the world. Another view is presented by A.V. Krichevsky. He says that the Absolute Spirit by Hegel is only the consciousness of logical ideas. The Absolute Spirit is the consciousness of absolute spirit itself as it is the Absolute Spirit. It is a pure act of consciousness, in which the subject and the object are identical. The Absolute Spirit being the first metaphysical reality as an absolute reflection is transcendent. It opens only to itself as to the Absolute Spirit, but not the end-consciousness. However, A.V. Krichevsky says that this does not mean that the Absolute Spirit is unknown to human-being. It exists outside and independently from human consciousness, but it is still immanent. The purpose of prayer is just to remove the doubleness of the split, its purpose is the existence of God in a human-being. It is directed against particular subjectivity. The person should be in the Spirit, and the object should be as the Spirit in a human-being. The worship, the prayer, as an action, has a grace of God. In Hegel's works we can clearly see the cognitive aspect of worship and prayer. However, this knowledge is only one of the stages of true knowledge attainable in philosophy only. Hegel himself, pointing at the worship, which includes the prayer as one of the moments of cognition, directs our thoughts to the transcendent understanding of the Absolute. As a result of the analysis the author of the article comes to a conclusion that for studying the prayer as a way of cognition, the transcendent aspect is more perspective.