The Rubaiyat is the exposition of Khayyam’s contemplation of life and Divinity, which is highly appreciated, and of great importance in the world of literature and a stepping progress to spirituality. Concerning the contemplation of Divine existence, the poet has experienced spiritual states. These spiritual states or experiences are called Ahwal in the concept of Sufism. The Ahwal are the main concern of this study. This concept is referred to the classification of Ahwal given by Qushayri (1966). There are six forms of Ahwal expressed by Omar Khayyam in the Rubaiyat. They are Wajd `Ecstacy’, Dzawq `Taste’, Fana `Exctincion’, Baqa `Permanency’, `Ishq `Divine Love’, and Sukr’ `Intoxication’. Then, it is found that the six spiritual states, Ahwal, are undergone by Omar Khayam and they are reflected through his Rubaiyat.