The Unitary State of the Republic of Indonesia itself has three inheritance legal systems in its implementation, namely based on local customary law or customs, religious law or beliefs adopted such as Islamic inheritance law, and there are also laws that are made and arranged in such a way by legislators such as inheritance law. Civil Code. In Indonesia, the three types of legal systems live in society according to the beliefs and religions of each community. This writing will examine specifically the comparison of inheritance that applies in Indonesia, namely "Customary Inheritance Law" with "Islamic Inheritance Law". Inheritance will take place if the testator dies and the heir to the inheritance. In the Minangkabau tribe itself in terms of inheritance from the past until now adhered to the matrilineal system or based on the maternal line, in other words, in the inheritance system, the degree of women was higher than that of men. The problem that will be raised in this study is how the distribution of inheritance in the Minangkabau tribe and comparing the inheritance system based on "customary law" with "Islamic law" and what obstacles are caused in the distribution of inheritance in the Minangkabau tribe. With this comparison, it is hoped that it can be seen and differentiated between pure inheritance law and customary inheritance law and which are included in the receptie theory. This study uses a field research method, with a comparative approach that is descriptive in nature. The data used are primary data and secondary data and draw conclusions based on descriptive-analytic-qualitative. The research conducted includes qualitative causality research. The purpose of this study is the results of this study indicate that there are differences and similarities between Minangkabau customary inheritance and the compilation of Islamic law itself.