The Qur'an was the fundamental source of Islamic theology7. The Companions who appointed themselves to teach the Qur'an and its interpretation to the Muslims may be taken as the first class of Muslim theologians. Their discussion of the theological problems which were dealt with in the Qur'an, or arose out of Quranic expressions, were based mainly on Traditions which they heard from the Prophet, or reported on an authority remounting to the Prophet.

With regard to Ibadhis, their first Imam and the founder of their school, Jabir b. Zaid, acquired his views from a large number of the Companions, especially Ibn Abbas, the Companion from whom the bulk of information on Tafsir was narrated8. This highly significant fact is an indication of the soundness of the Ibadhi views concerning theological questions connected with the Qur'an. Most of these views were recorded in the Ibadhi collection of Hadith, entitled Musnad al-Rabi b. Habib9.

Another fact is that the Ibadhi movement began as an intellectual movement. Its activities, which were carried out in secret, enabled its leaders, who were observing closely and carefully the religious and political development of the Muslim community, to develop naturally their views on different topics.

The theological problems to appear early in Ibadhi sources can be categorised into three groups:

1. Problems concerned with God.

2. Problems concerned with the relation between Man and God.

3. Problems concerning the relation between man and man.

i) Under the first heading comes the question of tashbih, anthropomorphism, which arose out of the Quranic expressions applying to God physical description borrowed from the human body10. This question was later studied as an item within the principle of Unity (al-Tawhid) in the Ibadhi creed. However, early Ibadhi austerities reported and maintained the interpretation of expressions of this nature from the Companions. The following are some examples of the exegesis reported on such verses:

Qabdah (handful), which figures in the following verse, "The Earth altogether shall be His 'handful' on the day of Resurrection"11; here, qabdah is explained as power and rule. Jabir b. Zaid said that Ibn Abbas declared polytheists whose who thought that the 'handful' (yaqbidu) and outspreads,12 meaning gives and forbids. He said also in the Verse of the Shadow, "Thereafter We seize it to Ourselves, drawing it gently."13 Then Ibn Abbas cited some examples of qabdah meaning protection and ownership in Arabic14.

Al-yad (hand) is also explained as God's power and rule in verses such as: iii, 73; xlviii, 88; xxxvi, 83, etc.15 The hands of God in surah v, 64 are explained