The Scottish FA key match incident panel ruled on Friday that Celtic should not have been awarded the controversial match-winning penalty against Motherwell.
The decision significantly impacted the William Hill Premiership title race.
Referee John Beaton initially declined to give a spot-kick during stoppage time at Fir Park while the game was tied 2-2.
VAR Andrew Dallas intervened, prompting Beaton to review the pitchside monitor and reverse his decision.
Kelechi Iheanacho converted the 99th-minute penalty to secure a 3-2 victory for Celtic.
The outcome meant Celtic needed only a victory of any margin against Hearts on the final day to clinch the league title.
The panel confirmed that Beaton's initial on-field decision was correct and the VAR intervention was erroneous.
This marked the second reviewed decision that went against Hearts, following a previous unawarded penalty against Motherwell.
The penalty decision sparked intense backlash across Scottish football.
Hearts manager Derek McInnes voiced his strong displeasure regarding the late refereeing call, calling it "disgusting."
Motherwell player Elliot Watt expressed disbelief, describing it as "the worst VAR decision in history."
Former England striker Gary Lineker added his perspective, saying it "might be the worst VAR decision I've seen."
In contrast, Celtic manager Martin O'Neill defended the referee's final assessment, stating it "looks as if it's a pretty clear cut" decision.
O'Neill explained his view on what transpired during the aerial challenge: "he's given it for the handball, and also an elbow on top of that there as well."
Following the match, Beaton was placed under police protection after his personal information was leaked online.
The Scottish Senior Football Referees Association issued a statement on Friday condemning the treatment of officials.
"The SSFRA stands firmly alongside our colleagues following the wholly unacceptable reaction to recent refereeing decisions," the statement read.
The organization criticized the role of clubs and media figures in exacerbating the tension surrounding the referees.
"Irresponsible commentary from some managers, clubs and sections of the media has only served to fuel an already toxic environment," the statement added.
The referees' body emphasized that safety and respect must be maintained within the sport.
"No referee should be subjected to this abuse, intimidation, threats or the leaking of private information simply for carrying out their duties.
Such conduct has no place in Scottish football or society more generally," the statement said.
The association highlighted the demanding conditions under which match officials operate.
"Referees perform a difficult role in an intensely demanding environment and deserve the same respect and protection afforded to everyone else in the game.
Scottish football cannot thrive in an atmosphere where referees are subjected to personal attacks for making decisions in the course of their duties," the statement continued.
The SSFRA concluded by warning of potential future actions if the situation does not improve.
"Should this behaviour continue, we will reserve all options open to us," the statement read.
Meanwhile, Hearts captain Lawrence Shankland spoke confidently ahead of their final match at Celtic Park, noting their strong season performance.
"We've been there and won a couple of times during my time as a Hearts player," Shankland said.
Shankland added that the team welcomed the opportunity to compete for the championship in the final game.
"We go there confident and we've been top of the league all season. It's a 90-minute cup final.
If you offered us that at the start of the season we would have taken it," he said.
Former Hearts midfielder Michael Stewart shared his belief that the squad could still claim the title despite the setback.
"There's no reason why Hearts can't win the title," Stewart said.
Stewart urged the team to remain positive despite the emotional fallout from the Motherwell fixture.
"As much as there's disappointment, scepticism and a lot of ill-will coming off the back of [Wednesday], Hearts need to focus on the positives," he said.
He reemphasized that the squad possessed the capability to secure the required result.
Former Celtic captain Scott Brown anticipated a highly charged atmosphere for the season finale.
"It's going to be so nervy," Brown said.
Brown noted that playing in front of the home support would provide a significant advantage to Celtic.
"I think 60,000 fans at Celtic Park will make a difference.
It would have been different if was a draw [at Fir Park] and Celtic had to score three or four goals," he said.
He stated that the scenario was ideal for the Celtic squad and management.
"But at home, to win a title in front of your own fans on the last day of the season, that's how the [Celtic] players and manager would want to do it," Brown said.
Former Celtic player Darren O'Dea predicted a close contest but backed his former club to succeed.
"I don't think Celtic will blow Hearts away but I do think they will get the job done," O'Dea said.
O'Dea pointed to the stadium's environment as a decisive factor for the match.
"The energy from the crowd will be through the roof," he said.
Despite his anger regarding the penalty decision, McInnes expressed excitement for the upcoming game.
"We're delighted to be part of it," McInnes said.
McInnes acknowledged the challenge ahead to secure the championship.
"To do it, we're going to have to go and get a positive result. What a game it's going to be," he said.
Concurrently, the Scottish Professional Football League launched a disciplinary investigation into the final match between Celtic and Hearts, which involved a pitch invasion.
The league body confirmed it is investigating five recent matches under SPFL Rules H36 and H37.
"There is a continuing need for all stakeholders to work together to address the challenges of unacceptable conduct at matches, including pitch encroachments and pyrotechnic use," read a statement from the SPFL.
The league is currently awaiting the next steps from the Scottish Government regarding football banning orders.
"The SPFL has engaged fully in the Scottish Government's consultation on football banning orders and awaits the next steps in that process," the statement added.
