Thermal properties and spectroscopic characterization of new synthesized 1,3-propanediylbis (triphenylphosphonium) peroxydisulfate as a member of phosphonium persulfates were studied. 1 H, 13 C, 31 P NMR and FT-IR were used for structural characterization of the title salt. To study the thermal behavior of the salt DSC, TG and DTA methods were used. Self-accelerating decomposition temperature of anion determined 200-205 • C and decomposition point for organic moiety was recorded 340 • C by DSC method. The specific heat capacity of the salt was determined 1.32 to 1.96 j/g • C in comparison of sapphire disk between 30 to 160 • C. Theoretical DFT computations such as structural optimization, energy, charge distribution, HOMO-LUMO energy levels and thermochemical parameters were performed with the Gaussian 09 package software using B3LYP/6-31+G * level of theory. Theoretical calculations show HOMO-LUMO energy gap is 3.73 eV. Oxidation of several benzylic alcohols was performed by the persulfate salt in the water as a mild oxidative agent under reflux condition.