Russia were due to host the Poles on March 26, with the winners of that tie facing Sweden or the Czech Republic four days later for a place in Qatar.
However, Russia’s invasion of Ukraine has drawn international condemnation and Poland feel it will not be right to play them under the current circumstances.
The head of Poland's Football Association, Cezary Kulesza, tweeted: "No more words, time to act! Due to the escalation of the aggression of the Russian Federation towards Ukraine, the Polish national team does not intend to play the play-off match against Poland and Russia.
"This is the only right decision. We are in talks with the Swedish and Czech Republic federations to present a common position to FIFA."
A number of Poland players have backed their FA’s decision, with prolific Bayern Munich striker Robert Lewandowski tweeting: "It is the right decision! I can’t imagine playing a match with the Russian National Team in a situation when armed aggression in Ukraine continues.
"Russian footballers and fans are not responsible for this, but we can’t pretend that nothing is happening."
