The following code answers your question as asked:
For xx = 2 To 15494
xword = Cells(s, m)
If xword <> "" Then
le = Len(xword)
On Error GoTo NextLine
sprd = Application.Find(",", xword) '' If I am getting Error
On Error GoTo 0
old_sprd = sprd
's = 1
Star = 1
Do While sprd <> 0
word = Mid(xword, Star, sprd - 1)
xword = Mid(xword, sprd + 1, le)
s = s + 1
Rows(s).Insert
Cells(s, m) = word
sprd = Application.Find(",", xword)
If IsError(sprd) Then sprd = 0
If sprd = 0 Then
s = s + 1
Rows(s).Insert
Cells(s, m) = xword
End If
le = Len(xword)
Loop
End If
NextLine:
s = s + 1 '' My Code supposed to directing divert in This line.
Next
Basically, there are three changes: (1) just before issuing the Application.Find command there is a line telling VBA what to do in case of an error --> it should go to NextLine. NewLine is like a bookmark and can be any name you want. You merely need to tell VBA where this bookmark is. That's the second change in your code: (2) adding a line just before s = s + 1 telling VBA that this is the "bookmark" called NewLine. The third change is to tell VBA to only use this "bookmark" if the error occurs on the line Application.Find. In all other cases VBA should just pass the error back to you (the user). So, (3) directly after the line Application.Find the error trapping is being turned off again.
Yet, a better solution would be to use InStr() like so:
For xx = 2 To 15494
xword = Cells(s, m)
If xword <> "" Then
le = Len(xword)
If InStr(1, xword, ",", vbTextCompare) Then
sprd = Application.Find(",", xword)
old_sprd = sprd
Star = 1
Do While sprd <> 0
word = Mid(xword, Star, sprd - 1)
xword = Mid(xword, sprd + 1, le)
s = s + 1
Rows(s).Insert
Cells(s, m) = word
sprd = Application.Find(",", xword)
If IsError(sprd) Then sprd = 0
If sprd = 0 Then
s = s + 1
Rows(s).Insert
Cells(s, m) = xword
End If
le = Len(xword)
Loop
End If
End If
s = s + 1 '' My Code supposed to directing divert in This line.
Next xx