simple approach for palladium-catalyzed C–H functionalization reactions utilizing an organophosphorus/sulfonate hypervalent iodine reagent as both an oxidant and the source of a functional group has been developed. Through this method, the oxidative phosphorylation-, sulfonation-, and hydroxylation of unactivated benzyl C(sp3)–H bonds, along with the hydroxylation and arylation of aryl C(sp2)–H bonds,