Khabib, 32, stunningly announced his retirement from the octagon after beating Justin Gaethje to defend the lightweight championship at UFC 254 in October as he improved to 29-0.
UFC president Dana White has previously felt Russian star Khabib would perform a retirement U-turn and aim to take his flawless fighting record to 30-0.
But Khabib played down a possible rematch with McGregor or Poirier, who will go head-to-head in Abu Dhabi on January 23.
After forcing McGregor into submission in their UFC 229 blockbuster in October 2018, Khabib also made Poirier tap out with a rear-naked choke in September last year.
"What for? I choked both," Nurmagomedov said when asked about facing the winner of the McGregor-Poirier showdown. "Why I should do this?
"There is no sports interest there. I choked both of them, both were champions, both surrendered to me. As our proverb says: A horse doesn't run until the donkey wins.
"Donkeys don't even take part in competitions where horses run. I have no interest in fighting against these opponents.
"Imagine UFC offered you $100million. This is already a problem. But there is no sports interest there."