\documentclass[twoside]{article}
\usepackage[all]{xy}
\usepackage{amsmath,amsthm,amssymb,graphicx,tikz,fancyhdr,hyperref,natbib} 
\usepackage{graphicx,hyperref,fancyhdr,amsmath,amssymb,mathrsfs,color,xspace,pdflscape}
\usepackage{float}
\usepackage{multicol}
\usepackage{multirow}
\usepackage{geometry}
\geometry{verbose,a4paper, tmargin=3cm, bmargin=2.5cm, lmargin=3cm, rmargin=3cm, footskip=1.5cm}
\usepackage{xepersian}
\settextfont[Scale=1]{XB Niloofar}
\begin{document}
  \begin{table}[H]
	\centering
	\scalebox{0.7}{%
		\begin{tabular}{|c|c|c|c|c|}
			\hline
			متغیرهای فاقد اثر &
			\multicolumn{3}{|c|}{متغیرهای تاثیرگذار} &
			متغیر مدل \\
			\hline
			$ X_{16}, \dots, X_{65} $ & $ X_{11}, \dots, X_{15} $ & $ X_6, \dots, X_{10} $ & $ X_1, \dots, X_{5} $ & \multirow{2}{*}{$ 1 $}\\
			$ \gamma_{16}= \dots= \gamma_{65}=0 $ & $ \gamma_{11}= \dots= \gamma_{15}=0.5 $ & $ \gamma_6= \dots=\gamma_{10}=0.75 $ & $ \gamma_1= \dots=\gamma_{5}=1 $ & \\
			\hline 
			$ X_5, X_{10}, X_{15}, X_{16}, \dots, X_{65} $ & $ X_3, X_4, X_8, X_9, X_{13}, X_{14} $ & \multicolumn{2}{|c|}{$ X_1, X_2, X_6, X_7, X_{11}, X_{12} $} & \multirow{2}{*}{$ 2 $}\\
			$ \gamma_5= \gamma_{10}= \gamma_{15}= \gamma_{16}= \dots= \gamma_{65}=0 $ & $ \gamma_3= \gamma_4= \gamma_8= \gamma_9= \gamma_{13}= \gamma_{14}=-1 $ & \multicolumn{2}{|c|}{$ \gamma_1, \gamma_2, \gamma_6, \gamma_7, \gamma_{11}, \gamma_{12}=1 $} & \\
			\hline 
		\end{tabular}
	}
\end{table}
\end{document}