The objective of this work is to try to elucidate the essence of poetry in the work of Martin Heidegger, a subject that refers us to one of his most important developments after the publication of Ser y tiempo. For this, an attempt is made to clarify, in the first place, the relationship between poetry and being by showing how the poetic word founds the event of being by allowing it to become manifest in its truth. Secondly, it seeks to determine the essence of poeticizing as a follow in the footsteps of the fled gods by means of a dark naming. Likewise, poetry is shown as a measurement task that establishes being in the world of man. Finally, this work investigates what Heidegger calls the essence of the poeticized in order to show a type of thinking that, beyond all subjects, is arranged as the eminent field of sending and the foundation of being.