These elements show variable oxidation states because their valence electrons are in two different sets of orbitals, that is (n-1)d and ns. The energy difference between these orbitals is very less, so both the energy levels can be used for bond formation. Thus, transition elements have variable oxidation states.
oxidation number, also called oxidation state, the total number of electrons that an atom either gains or loses in order to form a chemical bond with another atom.
Manganese has the highest oxidation state because the number of unpaired electrons in the outermost shell is more, i.e. 3d5 4s2.
If we consider all the transition metals the highest oxidation state is eight and the element which shows +8 oxidation state are Ruthenium (Ru) and Os(Osmium).
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