Given the criticality of power of attorneys in our day to day life and the multitude of relevant transactions and contracts, this research is to focus on the provisions of the legal articles stipulated in the Omani Civil Transactions Law, namely, Articles 672 - 698. The researcher explores the content of these articles from a jurisprudential perspective using the jurisprudential heritage of the Abadhi school well as that of the four Islamic school of law. This is in addition to a comparative study of the mentioned provisions against similar provisions of the laws of selected Arabic countries with critical commentary on the subject matter. The study aims to identify the conformity between the provisions of the Omani Civil Transactions Law relevant to the power of attorneys and the Islamic jurisprudence and how these provisions can add to the Islamic jurisprudence. Further, it attempts to underscore the strengths, weaknesses, shortcomings, plausibility, harmony, consistency, contradiction and discrepancy between these laws in order to devise solutions and address any shortcomings or defects in these there in and propose the relevant amendments and adjustments accordingly. This study consists of an introduction, three sections and a conclusion. The introduction defines the Omani Civil Transactions Law, its history, sources and content. Section one highlights articles 672 - 679 including the definition of the power of attorney, types and requirements. Section two highlights articles 680 – 693 including the obligations of the parties of power of attorney. Section three highlights articles 694 – 698 including the grounds for the expiry/termination