With the death of a deceased person, rights and obligations will be transferred to his heirs, whose role in assuming these rights and duties is of great importance. The event of death affects the rights of the individual as well as his obligations. In French law, the obligations of the deceased refer to a set of legal and juridical processes that are implemented after the death of a person to manage his assets and debts. This process is mainly regulated based on the principles of inheritance and the financial responsibilities of the heirs. According to French civil law, the heirs generally assume the financial responsibilities of the deceased to the extent of the assets they inherit. Therefore, the present study aims to comparative study the implementation of the obligations of the deceased using the descriptive-analytical method and seeks to find the answer to the question: What effect does the death of a person have on the implementation of his obligations in Iranian law? The findings confirm that financial obligations are mostly unchanged and must be paid from the deceased's estate, but if the obligation is personal, the obligation will also be extinguished upon the death of the obligor and will not be transferred to his heirs. Therefore, the heirs are the successors of the deceased in his contracts, debts and obligations, and the rights and obligations that were due to the deceased will be transferred to them after the death of the deceased, unless the contract or debt is a successor to the person.