The aim of this study is to probe the concept of allusion (Arabic: اإلشارة (as presented by Islamic usuul al fiqh jurists. The study consists of two parts: 1) the theoretical part which answersthe question: What is the theoretical component of the meaning of allusion? 2) the practical part which answers the question: to what extent are the articles of the Omani civil code adhere to the application of the meaning of allusion? The researcher sought to answer the research questions by examining some features of the meaning of allusion as analyzed in in usuul al fiqh jurists. The researcher follows up on the topic of the semantic entailment (Arabic: االلتزام(, its nature and the relationship between the uttered speech and its entailed meanings since the entailment constitutes a major part of the concept of allusion in usuul al fiqh traditions. The research explores the elements of entailment of the allusion which are as follows: 1) the entailed meaning of allusion 2) the entailing meaning of allusion 3) the veracity of the meaning of allusion through entailment. The study covers some divisions of the entailment of allusion, which, in fact, conforms with other divisions of allusion itself. Considering the objective union between the uttered speech and its entailed alluded meaning, the researcher divides the entailment into three classes 1) pure logical entailment 2) legislative entailment 3) ordinary entailment. Finally, the research deals with some legal rulings that are related the definiteness and the indefiniteness of the allusion, and the generality and specificity of definite allusion. Regarding the practical side, the researcher presents jurisprudential applications of the concept of allusion in the Omani civil code in several books, 10 as that code itself characterized them, which are as follows: legal liabilities and personality rights (7 cases), contracts (7 cases), labor contracts (7 cases) and Ius in re and security interest law (8 cases). The researcher concludes that the meaning of allusion is inferred from the text immediately without imposing a mediating presumption. The meaning of allusion is not intended in the context of the text neither originally nor derivatively. It is rather a meaning entailed by the textual utterances through pure logical, legislative or ordinary relations. The researcher suggests that judicial rulings require applying the concept of allusion for understanding the texts of Omani civil code as it represents for legalists an exegetical instrument for dealing with legal texts in general. The research also demonstrates how the Omani civil code should be explained by the judges and legalists through this suggested understanding of allusion.