Sulfur dots (S-QDs) hold promise as a new category of metal-free, luminescent nanomaterials, yet their practical application faces challenges primarily due to a limited understanding of their structure and its impact on their optical properties. Herein, by employing a spectrum of aliphatic and aromatic ligands, we identify the surface structure and composition of S-QDs while delineating the pivotal role of ligands in inducing photoluminescence. Thiol-functionalized ligands, such as 4-mercapto benzoic acid and glutathione, notably promote the formation of both green and blue luminescent S-QDs, boosting a high quantum yield of up to 56%. Further investigation on the synthesis of S-QDs with 4-mercapto benzoic acid unveils the dual role of H2O2: etching sulfur powder and oxidizing the -SH group to -SO2H. These oxidized ligands passivate the S-QD surface through hydrogen bonding. Electrospray ionization mass spectrometry analysis unveils the presence of distinct sulfur species such as [S4(C6H5SO2H)4(H2O)2H]+ and [S6(C6H5SO2H)6(H2O)3H]+, while XPS analysis confirms the existence of zerovalent sulfur and oxidized sulfur species including SO32- and SO42-. Further detailed spectroscopic examination demonstrates that S-QDs predominantly exist as aggregated entities, with the emission wavelength correlating with the degree of aggregation. The absence of photoluminescence in aggregations devoid of ligands underscores the critical role of ligands in the photoluminescence genesis of S-QDs.