In order for your build to be eligible for publication on the Oculus Store, it needs to meet two sets of guidelines: the content policy and the technical requirements. In this section, we'll go over both sets, but keep in mind that these requirements may change and are always kept up-to-date at https://developer3.oculus.com/documentation/publish/latest/concepts/publish-prep-app/.
In its content policy, Oculus does a good job of summarizing the basic guidelines in one simple sentence: "...what we are likely to accept generally falls within the threshold of an R-rating for a movie."
This means no pornographic content, and nothing especially gory, sexual, or abusive. Additionally, your game can't allow players to gamble with real money. If you want to create a poker game in VR, you're obviously free to do so, but if your game allows players to put real money at stake, then you'll have to host it somewhere other than the...