Revising the criteria of distinguishing of the sponsor in the linear accumulation the causes, the Islamic Penal Code adopted in 1392 has resorted to contrasted foundations that while opposing some of lawful and rational criteria, they contrast with some of the articles of this act too. Emphasizing on considering the various parameters for lightening the relationship of citation such as deliberating and intending of causes, time of effect and the time of their occurrence, have led to the adoption of regulations which sometimes the cause that precedes in effect and sometimes the cause that subsequent in occurrence and in some cases all causes are known as guarantee. This approach that accompany with a lack of true understanding of the nature of the relationship of citation has disturbed many of the concepts of criminal law, such as corporate, accessory and the concept of FORCIBILITY.