The pillar of the will is the terms of the will in addition to the formality followed in the creation of the will. There is a dispute between the jurists and the subsequent contemporary legal perceptions around this pillar, which creates peculiarity that distinguishes it from other pillars in actions and contracts. In spite of the dispute on the pillar of the will, jurists agreed that the offer is a pillar and the will cannot be commanded unless this pillar is supplied. The offer is the basis of the will, which represents its contents. The offer of the will may be absolute (i.e. unrestricted) or conditional, also it may be added to a specific time in the future. absolute offer is not associated with a condition or added to the future time except the time of death and its effect is clear as soon as the will issuer’s death; whereas the conditional offer includes a commitment more than will's terms, and the condition is either in favor of the will issuer or will receiver, or for the benefit of third parties, while the offer added to the future means adding to the time after death. The will can be held depending on the offer itself without the need of acceptance if the receiver is someone who do not wish to accept the will because of his/her inability to express him/herself in addition to the absence of anyone who can express him, or because his inability to own. In this case, the offer is enough to initiate the will; and this is rare if not impossible in other contracts, such features made the offer the core of this research. As for the acceptance of the will, it is the act issued by the other person and his satisfaction of the will, and although the possession does not shift to the receiving party for only by acceptance, but there is a difference in the role played by acceptance in the will: some understand that acceptance is one of the will's pillars as with the case of offer; whereas some consider acceptance is a condition in the will, and whether it is a pillar or a condition, its prevents the property of the will, and this characteristic is added to the specificity of the will in our study.