This study compared the judicial seizure of public funds in Omani and Egyptian legislation. To illustrate, it examined the permissibility of preventing the judicial seizure law of all funds owned by the state, regardless of whether allocated for public benefit or privately owned by the state. This study concluded that the Omani legislator applied the non-seizure law to all state-owned funds, regardless of whether they were allocated for public benefit. On the other hand, the Egyptian legislature limited the application of this law to funds owned by the state publicly and did not include other funds. Therefore, the study recommended that the Omani legislature should restrict the application of the non-seizure law to publicly owned funds; without including privately owned state funds. That is because of its inconsistency with the legal system governing the last funds, which allows their judicial seizure.