In carrying out any transaction and contract in all societies, even in the virtual world, to protect the rights of citizens and their property rights, one must adhere to the valid law with a guarantee of legal enforcement. Ownership is defined in a special way in different sciences, but the principle is that a natural or legal person is an object, whether movable or immovable. own a right or a credit. The origin of the credit of this ownership is important and you should use your mind to measure the ownership of an issue. Ownership is either real or creditable, and this creditable property is sometimes assigned to a real thing and sometimes to a virtual thing. In real property, it is objective or beneficial property. The main topic in the current research is to examine this type of property and the validity and authenticity of transactions in the field of virtual properties in the virtual world and the adaptation of the primary ruling of these transactions with the secondary ruling based on the secondary title of expediency. Therefore, with a descriptive-analytical method, with library tools, we examine the conditions of correct transactions, buying and selling of land in Tavares from the point of view of jurisprudence and law. According to jurisprudential sources, the transactions made in Metaverse do not have the basic conditions for authenticity and validity, and customary taxation is hard to imagine for them.