The defending champions had 15 players test positive for coronavirus last week, with the AFC subsequently allowing the addition of two new goalkeepers to the squad. 

Al Hilal could only name nine players in their starting line-up for their match against Shabab Al Ahli Dubai, however, with two goalkeepers on the bench. 

AFC rules state teams must name a minimum of 13 players in their matchday squads. 

Al Hilal and the Saudi Arabian Football Federation (SAFF) subsequently requested a postponement of the match owing to "exceptional circumstances", referencing article 4.3 of the special rules applicable to AFC competitions during the COVID-19 pandemic.

Their request was rejected by the AFC, who claimed postponement would have a "huge negative impact" on the match schedule. 

The AFC also said it "maintained an open line of communication with the club and the SAFF and has dealt with all their concerns and enquiries in a timely manner" throughout the competition. 

This was disputed by Al Hilal, however, who criticised the AFC's decision in a statement.

"The Board of Directors...sought to work on a number of methods that preserve Al Hilal's right to compete without any disorder to the tournament," the statement said.

"But all these requests were rejected despite compelling circumstances that require greater flexibility from the AFC."

Al Hilal's withdrawal means Uzbekistan's Pakhtakor and Shabab Al Ahli Dubai now advance to the last 16 of the tournament. 

The knockout stages of the AFC Champions League are scheduled for the coming months, with the final due to take place on December 19.