Paul Thorfinnsson and Erlend Thorfinnsson were brothers who ruled together as Earls of Orkney. Paul and Erlend were the sons of Thorfinn Sigurdsson and Ingibiorg Finnsdottir. Through Ingibiorg's father Finn Arnesson and his wife, the family was related to the Norwegian Kings Olav II and Harald II. They are both described as "tall, handsome men, shrewd and gentle, taking rather more after their mother's side of the family. Their lives and times are recounted in the Orkneyinga Saga, which was first written down in the early 13th century by an unknown Icelandic author.

Earl of Orkney, historically Jarl of Orkney, is a title of nobility encompassing the archipelagoes of Orkney and Shetland, which comprise the Northern Isles of Scotland. Originally founded by Norse invaders, the status of the rulers of the Northern Isles as Norwegian vassals was formalised in 1195. Although the Old Norse term jarl is etymologically related to "earl", and the jarls were succeeded by earls in the late 15th century, a Norwegian jarl is not the same thing. In the Norse context the distinction between jarls and kings did not become significant until the late 11th century and the early jarls would therefore have had considerable independence of action until that time. The position of Jarl of Orkney was eventually the most senior rank in medieval Norway except for the king himself.