This document defines oxidizing materials as substances that produce oxygen and promote combustion. It provides examples of common oxidizers like hydrogen peroxide and lists their hazardous properties. The document outlines proper storage, handling, and disposal procedures for oxidizing materials, including keeping them away from combustibles and properly labeling storage areas. Personal protective equipment and emergency safety equipment for working with oxidizers is also discussed. Proper cleaning and spill response procedures aim to prevent fires and exposure to these dangerous substances.