The research focus is on concept of force majeure and irresistible force as a reason to release the parties from liability for failure to perform civil obligations. The authors examine theoretical concept and legal definition of “irresistible force” and its characteristics based on legislation, legal literature and judicial practice of the Russian Federation and the People’s Republic of China. Also, the authors analyze the civil law jurisdictions on irresistible force, relatively to its ambiguity and situation with the spread of the new coronavirus infection (COVID-19) and come to the conclusion that courts in each specific case should establish irresistible force circumstances. The work uses a linguistic (philological) method, in particular, the method of distributive analysis of the terms “irresistible force” and “force majeure.” The article shows that in modern Russian law the expression “irresistible force circumstances” has more efficient terminological potential. The authors propose implementation of “irresistible force circumstances” concept in the Russian Civil Code, which would more accurately reflect the essence of this concept.