Iran's criminal law in the material plurality crime is intended to aggravation of punishment the perpetrators but this is not so much in the immaterial plurality. the recognition of the immaterial plurality of the real is not easy. This difficulty is enhanced by the enactment of the Penal Code 1392 and generates the rule of “plurality of result” because there is a similarity between this two juridical foundations. Therefore, it is imperative to carry out a study of the conditions for the realization of the immaterial plurality. The question of this research is what are the conditions for the realization of immaterial plurality and what is the point of differentiation and sharing with similar titles? The results of this study indicate that the conditions for the realization of the immaterial plurality are numerous; one of the most important of these is committing a unit behavior and violating more than one article of the Criminal law. Also, the most important aspect of differentiation of the immaterial plurality of the plurality of result is that, in the plurality of result from the unit behavior, various results are obtained, but in the immaterial plurality of the unit behavior, the unit result is obtained.