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We know that if the dative bond is directed towards less electronegative element, it is ignored while calculating the oxidations state and it is considered as +2 for donor and -2 for the recipient when it is directed towards the more electronegative species. But in the case of the same electronegative species, Why the second rule (same as directed towards more electronegativity) is used? What is the significance? How is it different from above two condition?

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    Oxidation states are mere human convention. You may count them 0 and 0 instead, it doesn't matter. – Ivan Neretin Feb 17 '21 at 15:48
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    https://chemistry.stackexchange.com/questions/24928/oxidation-state-of-the-sulfur-atoms-in-the-thiosulfate-ion – Mithoron Feb 18 '21 at 15:32

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