This dissertation aims to clarify the nature of testimony evidence procedures in civil and commercial transactions from the perspective of Omani Law and Ibadhi Fiqh by discussing the following topics: 1-The attitude of Omani evidence law towards testimony evidence procedures? 2-The similarities or differences between the civil law and Ibadhi Fiqh. Does Ibadhi Fiqh regulate procedures as the case with the civil law? 3-The similarities and differences between Omani, Egyptian and UAE evidence laws? 4-To what extent may a witness undo his/her testimony and what are the consequences? 5--The civil liability of the witness who undoes his/her testimony in the civil law and Ibadhi Fiqh To answer these questions, the researcher made the dissertation into three chapters. The introduction chapter aims to define testimony, its legality, acceptability and types in comparison to Ibadhi Fiqh. Chapter 1 tackles persons denied from witnessing; witness prerequisites; procedures set to hear witnesses; urgent call to hear a witness; the judge's discretion, all in comparison to Ibadhi Fiqh. Chapter 2 addresses undoing testimony; and the civil liability of witnesses who undo their testimonies, in comparison to Ibadhi Fiqh. The researcher has used a comparative analytical method. He has reached some conclusions and recommendations at the end of the dissertation. Omani lawmakers may find some interest in these recommendations.