A two dimensional spectral/spatial cyclic shift (2D-CS) optical code division multiple access (OCDMA) systems is proposed for a potentially next generation passive optical network (NG-PON) implementation called (2D-CS NG-OCDMA-PON) system. The2D-CS proposed code is characterized by a high capacity and a zero cross correlation property leads to completely eliminating the multiple access interference (MAI) effect that is considered as the main OCDMA system drawback. Firstly, the 2D-CScode construction is investigated from 1D-CS code. Secondly, a system description is provided by exhibiting the transmitter and receiver architecture in the PON context. Analytical analysis reveals that our proposed 2D-CScode outperforms similar codes such as perfect difference (2D-PD) and dynamic cyclic shift (2D-DCS) codes in terms of spectral efficiency, simultaneous network subscribers and data bit rate. In addition, based on numerical analysis 2D-CS NG-OCDMA-PON system shows a good system performance by means of avery low BER and a high Qfactor values equal to10 −26 and 10.41 dB, respectively. Likewise, for four users and free-amplification the achievable reach ability distance of the NG-OCDMA-PON system is 63.21 km, 43.57 km and 33.2 km while Q-factor is equal to 6 dB at a bit rate of 622Mb/s, 1Gb/s and 1.5 Gb/s, respectively. On the other side, according to the system setup the number of single mode fiber (SMF) is reduced to the half compared to other 2D-OCDMA-PON systems based on enhanced multi diagonal (EMD) and single weight ZCC (SWZCC) codes.