This thesis comparatively examined the theological issues in the Eastern and Maghribi Ibadhi thought in the sixth and seventh Hijri centuries, by focusing on the Mujaz of Abu Ammar Abd al-Kafi al-Warjilani and AlNur of al-Asam, and locating them in their general intellectual context and their responsiveness to the requirements of their environments. The thesis included a preamble and three chapters. The preamble dealt with a brief statement of the political and cultural conditions of the Islamic world in general and the Ibadi environment in the East and Maghrib in particular, with a statement of ideas that lived and chatted in Oman and the Maghreb. The first chapter dealt with the most important topics of divinity and related criticism of the philosophical and non-monotheistic religions ideas. The second chapter comparatively discussed the most important issues of humanities and eschatology. The third chapter was based on studying and analyzing the two books' approaches in their presentation of methodological issues related to their ways of proofing. The study concluded several results, including: the agreement of the Eastern and Maghrebi Ibadhi thought on the origins of divinity issues and general Kalam opinions. However, they differed in some sub-issues, such as the authority of reason in some legal duties. Based on the position of the Maghribi in denying the authority of the abstract reason, their books ل focused on criticizing the position of the Mu'tazila and its most important pillars, while the Mu'tazilah discussion was absent regarding this issue in the Eastern works for the convergence of the two schools' positions. Moreover, the oriental rooting differs from the Maghribi one regarding the theory of Kasb, as the oriental Ibadhi theory followed the same view as Abu Al-Hassan Al-Ash'ari, while the Maghribi scholars focused on analyzing the human acts in itself, which led them to a new vision. In addition to that, The Maghribi Ibadhism has rejected the theory of the individual essence, while their Eastern colleagues have recognized it and carefully studied it. The study showed that the comparisons between the opinions of different schools of thought in the Maghrib were broader and deeper due to the multiplicity of ideas in that area, while oriental Ibadhi books have not focused on the subtle differences between their views and the others' because of the uni-intellectual orientation in their environment. The Mujaz combined details of issues in terms of proofs and methodology of thinking, while this aspect was not revealed in the book of al-Nur, nor in most of the Omani authorship at that time.