The year of 1842 saw the publication of Overcoat and the 1st volume of Dead Souls, which are regarded as Gogol`s most incomprehensible and complicated works. This paper aims to shed light on Gogol`s neo-platonic mystical concept of desires in Dead Souls and the modalities of its realization in Overcoat from the author`s biblical viewpoint. Gogol classified human desires into innate ones - the sublime and the banal - and external sublime ones, adding the third category of celestial desire or will, which leads humans to salvation irrespective of their choices and practices. In Overcoat, transformed from a bureaucratic anecdote to a complicated fable between 1839-1842, the figure of Akaky is based on traditional types of saints, divine fools, Romantic eccentrics, pitiful poor civil servants, etc. In the devilish city of St. Petersburg, Akaki`s life is imbued with indeterminacies and ambiguities, with good and bad elements in them: he commits himself to copying and a new overcoat with pure desires, while being assimilated to the bureaucracy and subject to voyeurism due to the lack of his own alternative to prevalent banal discourses provoking sinful desires in human beings. Even if the celestial will exists and activates Akaki`s innate sublime desires for good, leading him to his predetermined sublime fate, it does not overcome the influence of devilish desires prevalent in St. Petersburg, failing in protecting Akaki from his innate banal and external desires. In conclusion, it is assumed that in 1842 Gogol faced the gap between his neo-platonic optimistic determinism and empirical conception of the decisive role of human personal choice, and that in theory he wavered between the pole of pessimistic determinism and the opposite pole of optimistic determinism in his whole constant Christian-mythical worldview.