Inheritance is property or assets that a person leaves to his heirs when they die, while inheritance means 'people who are entitled to receive the inheritance (relics) of the deceased person.

In Indonesia, the distribution of inheritance in Islam is regulated according to the letter An-Nisa verses 11-12 in the Al-Quran and also the Presidential Instruction of the Republic of Indonesia Number 1 of 1991 concerning the Dissemination of the Compilation of Islamic Law.

The following is how to calculate the distribution of inheritance according to the Presidential Instruction:

Girls who are alone are entitled to half of the inheritance.
Girls numbering two or more are entitled to two-thirds of the share.
If a girl is with a boy, then the share of the boy is two to one with the girl.
The father gets a third of the share if the heir does not leave the child. If you have children, the father gets one-sixth of the share.
Mother gets one-sixth of the share if there are children or two or more siblings. If there are no children or two siblings or more then he gets a third of the share.
Mother gets one-sixth of the share if there are children or two or more siblings. If there are no children or two or more siblings, then he gets a third of the share.
Mother gets a third of the share after being taken by the widow or widower if he is with his father.
The widower gets half the share if the heir does not leave the child and if the heir leaves the child, the widower gets a quarter of the share.
The widow gets a quarter of the share if the heir does not leave children and if the heir leaves children, the widow gets an eighth share.
If a person dies without leaving children and father, brothers and sisters of one mother each get one-sixth of the share.
If they are two or more people, they all get a third of the share.
If a person dies without leaving children and a father in which he has one biological sister or father, he gets half the share.
If the sister is together with a biological sister or father of two or more people, they jointly get two-thirds of the share.
If the sister is together with a brother or sister, the share of the brother is two to one with the sister.

therefore this application is made to facilitate the distribution of inheritance according to their respective inheritance rights