In the process of liquidation after the dissolution of the legal personality of commercial companies a person or institution must be held accountable for the damages and crimes that have been committed against the physical integrity of the victim due to the activities of the company during its life.Due to the exceptional ruling of the legislator and the continuation of the legal personality of companies in liquidation until the end of the liquidation of the company's affairs, the issue of attributing criminal liability and paying blood money on behalf of the company is possible.On the other hand, in the event of the completion of the liquidation and complete liquidation of the commercial company and consequently the loss of its legal personality, the obligation to pay blood money is in a halo of ambiguity and must be taken into account by separating the forms of liquidation and the type of companies. In the merger of companies, all debts, obligations and financial rights are transferred to the merged company, and as a result, blood money and damages resulting from the crime are also subject to the general rule of debt transfer and will be the responsibility of the merging company.In a relative company, the guarantor partners are guarantors in proportion to the company's share,and in a joint and several company,in proportion to the total blood money. In the case of the subject in other commercial companies is accompanied by a two-pronged approach regarding the obligation to pay blood money, the first branch does not consider the public treasury to be acceptable for providing blood money from its location, and the second branch, based on the unity of the articles of the Islamic Penal Code and expanding on the rule"Muslim blood will not be trampled",believes in paying blood money from the public treasury.