ABSTRACT
The issue of inheritance distribution in Islam discussed in Chapter II of the Compilation of Islamic Law (KHI). If the article 181 KHI compared with QS Al-Nisa verse 12, there are differences in the text that need to consider, namely brothers “and” sisters from the mother line get one-sixth of the share with brothers “or” sisters then each will get one-sixth. This study aims to analyse the share of inheritance for brothers and sisters in article 181 KHI using an analysis of Islamic Law. This study used a qualitative method with a normative juridical approach, then analysed using interactive analysis by reducing data, presenting it, and concluding. The results of this study indicate that the share of inheritance for a brother or sister is one-sixth if the heir does not leave the child and father. The use of the words “and” in article 181 KHI is identical to the difference in understanding that one-sixth given to two people, not one of the two. Whereas in the Islamic inheritance law, it explained that if there are two or more brothers or sisters from the mother line, then the portion that will obtain is one-third of the inheritance left behind.
