A novel static infrared Fourier transform imaging spectrometer based on the multi-level micro-mirrors is proposed. The system does not contain slit and moving parts, thus the system has the advantages of a large luminous flux and a stable structure. The working principle and the generating means of the optical path difference for the imaging spectrometer are introduced. According to the working principle of the system, the rear imaging system has been analyzed and designed. The designed results show that the rear imaging system has a fine image quality at the temperature range of -20 ℃~60 ℃. In the full field of the Nyquist frequency of 17 lp/mm, the modulation transfer function (MTF) of the rear imaging system is greater than 0.6. The maximum root mean square (RMS) spot diameter of the system is less than 12 μm. The single pixel energy concentration is greater than 80% and the cold stop matching efficiency is near 100%. The changing of the RMS spot diameter as the standard is used to calculate the tolerance sensitivity matrix and the result shows that in the zero field the probability of spot diameter less than 16 μm is 97.7%.