In the distribution of inheritance, the share of each heir was clearly determined in Islamic Sharia with a ratio of male to female heirs of 2:1. However, in practice, in Gayo communities, the distribution of inheritance is done based on the agreement of the heirs by not following the literal provisions in the Qur'an. The results of the study found that the distribution of inheritance based on the agreement of the heirs in the Gayo community is carried out after explaining and determining the size of the rights of the heirs in accordance with the Islamic Sharia. The division of inheritance by agreement of the heirs is justified by Syara”. Among the factors that affect the distribution of inheritance based on the agreement of the heirs in the Gayo community are adat and reusam, because the kinship ties in the Gayo community are very strong, heiresses who take care of the decedent and take care of him in old age and in times of illness. , women also work like men in providing household needs, some of the heirs are already economically established, and one of the heirs' parents is still alive.