"The system of non-hearing of the lawsuit is one of the controversial systems among legal scholars, as many believe that non-hearing of the lawsuit leads to the forfeiture of the creditor's right and the expiration of the debtor's obligation. Accordingly, some have called for not adopting this system due to this incorrect understanding, while others have advocated for the necessity of adhering to this system for the sake of stability in transactions and to achieve the public interest. Therefore, the topic was chosen for research in accordance with the provisions of Omani law, and adopting the comparative analytical approach as a means to clarify the understanding of the provisions and outcomes of this system. The research was divided into three chapters: the first chapter elucidated the purpose of the system and distinguished it from similar systems, the second chapter addressed the legal regulation of cases and periods of non-hearing of the lawsuit, and the third chapter discussed the procedural regulation of dismissing the lawsuit. The research concluded that the non-hearing of the lawsuit does not affect the essence of the right, but rather impacts the creditor's right to initiate a lawsuit to protect that right. The study ended with several recommendations, the most important of which is that it is appropriate for the Omani legislator to explicitly state that the right does not expire over time, and that it becomes due in the debtor's liability, whether it is a natural obligation or a religious obligation, if a judgment of non-hearing of the lawsuit is issued in his favor".