The study aims to determine the conceptual characteristics of the concept “good” in Russian and German linguistic cultures. The scientific novelty of the work lies in the fact that the concept “good” is explored in a comparative aspect based on the materials of the Russian and German languages to identify and describe its national cultural features. As a result, the study has revealed that in Russian linguistic culture, “good” is conceptually understood as a morally positive principle in a person, opposed to evil, expressed in actions, feelings, and aspirations, possessing moral value, benefiting and bringing joy to others, and bringing people closer. In German linguistic consciousness, “good” is conceptualized as a deed that is appropriate, useful, beneficial, pleasant, possessing spiritual value, meeting certain expectations, norms, and goals, and possible with a friendly attitude. It has been found that the content minimum of the concept “good” largely coincides in Russian and German linguistic cultures. The main difference lies in the fact that in Russian linguistic consciousness, “good” is primarily perceived as a positive moral principle of a person, while such an understanding of “good” is absent in German. In addition, in German linguistic culture, “good” is conceptualized as a deed, while in Russian linguistic culture, it is understood as actions, aspirations, and feelings. In both cultures, its benefit for other people and the humaneness of a person doing good are noted.