This book takes seriously the claim that the late Heidegger endorses dialetheism namely the position according to which some contradictions are true and shows that the idea that Being is both an entity and not an entity is neither incoherent nor logically trivial. The author achieves this by presenting and defending the idea that reality has an inconsistent structure. In doing so, he takes one of the most discussed topics in current analytic metaphysics, grounding theory, into a completely unexplored area. Additionally, in order to make sense of Heidegger’s concept of nothingness, the author introduces an original axiomatic mereological system that, having a paraconsistent logic as a base logic, can tolerate inconsistencies without falling into logical triviality. This is the first book to set forth a complete and detailed discussion of the late Heidegger in the framework of analytic metaphysics. It will be of interest to Heidegger scholars and analytic philosophers working on theories of grounding, mereology, dialetheism, and paraconsistent logic.