Oxygen does not have a d orbital , only have electron in p-orbital so it cannot extend its valency beyond 2 but sulphur has a d-orbital and can also its valency of two, four and six.
Final answer:
Oxygen does not have a d orbital , only have electron in p-orbital so it cannot extend its valency beyond 2 but sulphur has a d-orbital and can also its valency of two, four and six.