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As collision generally occurs by two opposing acts, it has special nature in respect of both creation of damages and allocation of liability. The involvement of different factors in causing the collision is such that each factor can generally be regarded as the direct cause for the collision. In collision, a person who makes damages to himself and to the other colliding person is regarded as direct cause, but his contribution to damages the colliding person makes to himself or to the person is regarded as only a cause and not a direct cause. The varying roles that each colliding person plays in creating damages or injuries could affect the causation. Accordingly, the collision can be regarded as a case for occurrence of both direct cause and cause. Based on a principle of law, when both a direct cause and a cause contribute to damages, the direct cause is regarded as liable unless the cause is more powerful. In Islamic Penal Code of Iran the theory of equal liability of different causes is adopted in collision, though the different contributions of such causes are ignored.