The study aims to bring to light the conditions that contributed to the transformation of Ibadis from a political attitude, towards the events that ravaged the Islamic Nation in the l' century AH / 7 AD, into a political trend that has its political theory in governance. This theory emerged from political standpoints that were opponent to the practices of the Umayyad Caliphate. In fact, they evolved and manifested as a result of complex relations and circumstances in its geographical, social and political environment which eventually got mingled with its fundamental principles and impacted its practices, trends and power variables teetering between its principles, traditions and local social heritage. Therefore, it is necessary to highlight the internal and external conditions that influenced the Ibadis political thought, and how they were addressed during the 2.4h centuries / 8 - 10 AD. Also, it was crucial to diagnose the conditions and methods which the Iblidis doctrine adopted in order to accommodate the tribal dimension and to identify the Ibidis political and how it continued to keep pace with the developments and changes dictated by the political situation during the period of the study. The researcher followed the analytical descriptive approach to analyze the political situation concomitant to the formation of Ibādīs thought, its political theory and its impact on real-life exercise, and the extent the application of the theoretical discretional rules. The study is divided into an introduction. three chapters and a conclusion as follows. The first chapter discusses the political events in the Islamic World and their impact on the formation of Ibadīs political thought. In this chapter, she reviewed the evolution of the Caliphate establishment and the most prominent political developments witnessed by the Islamic World after the events following the sedition/strife and arbitration during the 1" century AH / 7 AD Hence the need to focus on the political practices of the Umayyad and Abbasid Caliphates, that led to the divide of the Islamic thought into several divergent doctrine cach with its owns perceptions and concepts about the governance system, including, inter alia, the Ibadi which has been transformed from a mere political movement to a fully blown doctrine analogous to other counterparts . In the second chapter, the researcher focus is on Ibadis political thought between theory and practice. She shed light on the predominant tribal system in Oman prior to the establishment of the Ibādīs Imamate, the conditions in which the practical experience of Ibūdis political theory and its interaction with tribal forces within the Omani society and the impact of all this on its strength and survival or its weakness and demise. The third chapter exhibits the features of the state which was established during the era of the Imamate a period of characterized by powerfulness and robustness through the institutions that contributed to the management of the society's affairs and f constituted the cornerstone of its throttlehold, empowerment and stability. The chapter, then, discusses the stage after the overthrow of Imam Al-Salat bin Malik and the volatility of the political features of the Imamate state due to the implications following Imam Al-Salat bin Malik depose, by shifting the political clout from the imams and scholars to the tribal leaders, These political changes led to the intervention of foreign powers in addition to the intellectual debate that resulted from the removal of the Imam in the wake of the events that tipped the balance of power among the political forces and led to the division of scholars into a couple schools of thought, namely, the "Nizwani" and "Rustaqi" and their impact on the course of events. The researcher found out that the political experiment in Oman was not based on the proper application of the principles and traditions of the Imamate. The conflict with reality and the developments imposed by these changes accorded such experiment the necessary flexibility and a political awareness that was demonstrated through many of concepts related to the governance system in Oman In the midst of this practice, the scholars attempted to practically apply the intellectual frameworks and address it in a way that does not compromise the fundamental principles. However, the sequence of events and changes across the various historical periods and the change of among the generations contemporary to Imamate including imams, scholars and tribal leaders made the system to fluctuate between being compliant and dismissive and its attempt to adapt, interact and become flexible.