This study, titled "The Impact of the COVID-19 Pandemic on Contractual Obligations: A Comparative Study of Force Majeure and Emergency Circumstances," addresses the impact of these two legal theories on contractual obligations during the pandemic. The study delves into the concept of contractual obligations, its sources, and the theories of force majeure and emergency circumstances. The study analyzes their impact on contractual obligations and specifically explores their application in the context of the COVID-19 pandemic. The study sheds light on the jurisprudential and legal qualification of the pandemic and its subsequent legal implications for both theories. The COVID-19 pandemic has significantly disrupted numerous activities, leading to instances of non-compliance. This non-compliance may stem from the pandemic itself, external uncontrollable factors making performance impossible, or emergency circumstances causing undue emergency circumstances for the party obligated to perform the contract. Moreover, governmentimposed preventive measures have further complicated compliance. Therefore, it is crucial to examine the legal ramifications of non-compliance between contracting parties concerning the agreed-upon obligations and conditions. Additionally, it is important to assess whether the COVID-19 pandemic can be considered a force majeure event or an emergency circumstance justifying non-compliance with contracts. Under such circumstances, non-compliance with any contract is deemed lawful, as force majeure or emergency circumstance compel both parties to breach the contract. Omani law recognizes this principle, as stipulated in the Oman Civil Transactions Law No. 29/2013, published in the Official Gazette - Ministry of Legal Affairs (formerly) - No. (1012) for (42) corresponding to 13/05/2013. In this study, the researcher addresses contractual obligations and their impact on the theories of force majeure and emergency circumstance. The study delves into the concept of contractual obligations, their sources, and their impacts, using the contract as a model source of obligation. Additionally, the research discusses the theories of force majeure and emergency circumstance, exploring their conditions and impacts, and investigates the legal and jurisprudential foundations of the COVID-19 pandemic. The study also highlights the stance of Arab and foreign legislations, as well as judicial applications, regarding actions taken during the COVID-19 pandemic. The aim is to assess their compatibility with the pandemic and with the general rules governing such contracts under the laws of the Sultanate of Oman, comparing them with civil laws in some Arab and foreign countries. Additionally, the study outlines the implications of the COVID-19 pandemic and the extent to which they can be addressed under Omani laws. Keywords: Coronavirus - COVID-19 - Pandemic - Contractual Obligations - Theory of Force Majeure - Theory of Emergency Circumstances