This study seeks to highlight the Omani heritage lying on the shelves of oblivion, and to demonstrate the efforts of scholars and their intellectual and cognitive achievements in terms of its cultural achievements in the various linguistic sciences, to serve as an incentive for future generations to continue the effort and follow the ancestors. The scope of the investigation in Oman suffers from slowness and lacks a bundle. Thus, this modest effort came to urge and encourage the investigation. This manuscript did not undergone any examination, with its grammatical, morphological and linguistic information. The study was divided into two sections: the study section and the examination section. The study was preceded by a brief introduction to the author of the manuscript. It also dealt with the biography of the author, his name, his rank, his birth, his scientific life, his profession, his Sheikhs, his students, his effects and his demise. The first chapter concentrated on the study, and included: the Omani authors who explained the manuscript, the methodology of the author in the book, his position on evidence, his choices, his position regarding some scholars, his sources and his quotes, and the notes considered against him. Then ended with a conclusion of the study results. The second section highlighted the investigation and was devoted to the description of the written copies, the method of investigation, the examination of the book, and attached to the study were the technical indexes, the sources and references. Throughout this study, I concluded the following results: - The Sheikh's style was easy, and avoided complication, to achieve the educational purpose of the book, and to facilitate it to the students of science. - The Sheikh used Qur'anic evidence intensively, as it reached eighty-four evidence, as well as he stated five readings of the Qur'an, all of them are from the seven official readings except for one unofficial reading. Moreover, he quoted two hadiths, did not address the proverbs and maxims of the Arabs. - The poetic evidence cited by the sheikh amounted to fifteen verses of poetry, all of which came with the two parts of the verse, and varied between the attributed, unattributed and mixed attribution. Sheikh relied on his predecessors to raise the issues and the circulation of views around them, and his weights aligns with of those who preceded him from the scholars who he quoted from. - The range of opinions transmitted by Sheikh between the covers of his book suggest a Basra tendency. - Few notes was taken against the Sheikh as follows: inaccuracy in the quotation of the book, and some of the repeated linguistic errors. - Sheikh did not present a unique different opinion.