This study aims to determine the pattern of implementation of the distribution of inheritance by the Muslim community of the Simalungun Batak tribe in North Sumatra, in terms of the reality and implications involved in it. The research model in this study is qualitative, while the approaches used are fiqh muamalah and family law approaches. Data were obtained from in-depth interviews and field observations by observing the application of inheritance law in the Muslim community of the Simalungun Bata Tribe, then analyzing the pattern of distribution and utilization of inheritance. The results of this study indicate that there are variations in the pattern of implementation of the distribution of inheritance carried out by the Muslim community of the Simalungun Batak Tribe in North Sumatra. There are people who are reluctant to sell heritage assets and choose to keep them in order to preserve culture. There are those who choose the distribution of inheritance based on faraid law, deliberation, fair distribution, or relying on the provisions given by their parents during their lifetime. The division by way of deliberation can be done as long as it is not intended to conflict with Islamic inheritance law, and it is also possible to divide the share for each heir with an equal share as long as it follows the instructions of the Islamic Compilation. Law. and takharruj instructions.