It is not surprising that, despite the passing of decades of legal experience in dealing with the Transaction to avoid payment of a debt, the legal status of the deal remains challenging. Previously, the theory of void had prominent supporters; in recent years, two other perspectives have replaced the old theory that did not recognize the contract as invalid. The differences of opinion in this area result from the amendment of Article 218 of the Civil Code and the replacement of ambiguous provision and its apparent contradiction with Article 65 of this Act. This disagreement peaked following the adoption of the Law on the Implementation of Financial Convictions in 1351 and its revision in 1377 and 1394. However, it seems that the new Act does not contain a new ruling in this regard, compared with pre-reform laws. the Transactions to avoid payment of a debt in the relationship between the parties to the contract is neither absolute void nor ineffective in its traditional sense; it is irrefutable to the creditor. The person mentioned can ask the court as a last resort to cancel it unless his debt is paid. With this interpretation, coordination is established between civil and commercial regulation.