One of the challenging issues in criminal law and Islamic jurisprudence is the issue of omission of an act and the criminal liability arising from it, especially in cases where the omission of an act leads to murder or injury. The main question is whether the omission of an act, without a religious or legal obligation or obligation, can be considered a crime and be subject to punishment or not? This issue is very important considering the differences between the act and omission of an act and the conditions for establishing criminal liability. The need to examine this issue arises because the lack of clarity in determining the limits of criminal liability in omission of an act can lead to the issuance of unjust judgments or the absence of accountability in some aspects of the legal system. Also, a correct understanding of the elements of criminal liability in omission of an act helps to improve the criminal justice system and accurately determine the cases of exception. The research method in this study is based on theoretical and comparative analysis, which, by examining jurisprudential and legal sources, analyzes the concept of omission of an act, the elements of criminal liability (proximity, causality, and causality), and its possible exceptions. The results of the research show that: 1) Omission of an action without a specific religious or legal obligation is not a crime; 2) In cases of omission of an action, the elements of supervision, causality, and causality do not exist, and the crime is not attributed to the one who omits the action; 3) Although the one who omits the action is considered guilty and disobedient in some cases, based on the flaws in the rule of "al-ta'zir fi kul kubih", he cannot be considered a criminal. Therefore, for the criminalization of omission of an action, the existence of a legal or religious obligation is necessary.