  The theory of anomalous Hall effect for the heat transfer in a paramagnetic
dielectric, discovered experimentally in [1], is developed. The appearance of
the phonon heat flux normal to both the temperature gradient and the magnetic
field is connected with the interaction of magnetic ions with the crystal field
oscillations. In crystals with an arbitrary phonon spectrum this interaction
creates the elliptical polarization of phonons. The kinetics related to phonon
scattering induced by the spin-phonon interaction determines an origin of the
off-diagonal phonon density matrix. The combination of the both factors is
decisive for the phenomenon under consideration.
