These two authentic texts, which include Islamic law topics and ḥadīth of the Prophet, date from the last quarter of the 7th/1st century. As typical examples of the early Islamic literary style employed in writings about the Islamic jurisprudence and the way in which the isnāds and matns (transmitters and content- main bodies of the ḥadīth) are recorded, they offer present-day researchers in those fields an illustration of the way in which the ḥadīth were narrated during that period. Noteworthy, van Ess’s hypothesis about these texts holds plausible accuracy and helping to traces Ibadi ancestor in Basra down to early two decades of 3rd/9th century. It shows a vertically progress of the early Islamic law schools in Iraq within the regional perspective.