In the rule-based OWL reasoning paradigm, ontologies are mapped into an internal rule engine representation format and rules are applied, such as TBOX and ABOX OWL entailment rules, in order to deduce new knowledge. In this paper we briefly introduce the notion of dynamically generating ABOX entailment rules in order to enhance the ABOX reasoning performance of a rule engine. The proposed methodology is still based on entailments rules for reasoning, using generic TBOX entailments for handling OWL semantics about concepts and roles, and dynamic ABox entailments for handling ontology instances.