To reduce the energy consumption of heavy oil thermal recovery, low-temperature hot water flooding is becoming popular. The occurrence of thermochemical sulfate reduction (TSR) reactions during the hot water flooding process generates H2S, which can corrode equipment and jeopardize personnel safety. Preventing and managing H2S requires studying TSR reactions. The study investigated the reactivity of SO42-, HSO4-, and [MgSO4]CIP in the TSR reaction during heavy oil low-temperature hot water flooding. The results indicated that during low-temperature hot water flooding, no significant thermal cracking of heavy oil occurs, only a minor aquathermolysis takes place, while the TSR reaction proceeds vigorously. The TSR reaction leads to increased yields of H2S, CH4, and CO2, as well as a higher S content in the heavy oil. Based on experimental results, numerical simulations of the reaction process between SO42- and CH4 were conducted using density functional theory and transition state theory. The results indicated that the reduction of SO42- to produce SO32- is the rate-limiting step in the entire reaction pathway between SO42- and CH4. Further analysis of the reaction barriers and chemical reaction rates of the three sulfates (SO42-, HSO4-, and [MgSO4]CIP) and C1-C5 alkanes was conducted based on the limiting step. Through macro and micro analysis, this study not only confirmed previous findings regarding the order of alkanes participating in TSR reactions from the perspective of microscopic molecular but also clarified the oxidation order of sulfate species under heavy oil low-temperature thermal water flooding conditions, with the sequence being HSO4- > [MgSO4]CIP>SO42-. This study provides a foundational understanding of TSR reactions during heavy oil low-temperature hot water flooding and is of significance for the prediction and management of H2S.