The molecular mechanism for the oxidation of sulfides to sulfoxides and subsequent oxidation to sulfones by diperoxo, MoO(O(2))(2)(OPH(3)) (I), and monoperoxo, MoO(2)(O(2))(OPH(3)) (II), complexes of molybdenum was studied using density functional calculations at the b3lyp level and the transition state theory. Complexes I and II were both found to be active species. Sulfide oxidation by I or II shows similar activation free energy values of 18.5 and 20.9 kcal/mol, respectively, whereas sulfoxides are oxidized by I (deltaG = 20.6 kcal/mol) rather than by II (deltaG = 30.3 kcal/mol). Calculated kinetic and thermodynamic parameters account for the spontaneous overoxidation of sulfides to sulfones as has been experimentally observed. The charge decomposition analysis (CDA) of the calculated transition structures of sulfide and sulfoxide oxidations revealed that I and II are stronger electrophilic oxidants toward sulfides than they are toward sulfoxides.