The research talks about the Islamic and legal rulings for paying the rent if circumstances appear that affect the tenant’s obligation, according to what is stated in Islamic jurisprudence and the Omani Civil Transactions Law, and it concluded to that the contract may be rescinded or the rent reduced according to Sharia in emergency circumstances. In addition, that based on the issue of emergency excuses, and the issue of the situation of pandemics, which was said by a group of ancient jurists, also based on the rules and purposes related to exceptional rulings. Also, a number of contemporary jurisprudence and fatwa academies agreed to this, as they permitted the amendment or termination of the commitment in order to achieve justice between the two parties, and in response to the burdensome commitment to a reasonable extent in emergency circumstances. Whereas, COVID-19 is an exceptional emergency, the rule of obligation to pay applies to contracts concluded under it, by rescinding or modifying the contract: either by mutual consent, or through the court, which is legally permitted to either cancel the contract or postpone the rent or modify it, in the interest of both parties. In addition, by examining the issue in accordance with the Omani Civil Transactions Law (19/2013 AD), it was found that the theory of emergency conditions was compatible with it. This is because the epidemic and its procedures do not result in a final impossibility of the obligations resulting from the contract, but may be a temporary impossibility, or fatigue affects the debtor due to the cessation of his activity, or his weakness. The theory of emergency circumstances or force majeure is not applied to a person who is unable to pay the rent of his house due to the interruption or weakness of his income. Rather, he may ask a delay, in order to be able to overcome the circumstances that befell him. At the end, the research was concluded with a set of results and some recommendations.