Penelitian ini bertujuan untuk menganalisis pertimbangan hukum hakim Pengadilan Agama Kelas 1A Makassar dalam Putusan Nomor 273/Pdt.G/2025/PA.Mks serta menilai penerapan keadilan substantif dalam pembagian harta bersama. Penelitian ini merupakan penelitian hukum normatif dengan pendekatan perundang-undangan, pendekatan kasus, dan pendekatan konseptual melalui studi kepustakaan dan wawancara hakim. Hasil penelitian menunjukkan bahwa hakim lebih menekankan pembuktian formal dan alat bukti materiil, sehingga keadilan substantif belum terwujud secara optimal karena kontribusi non-materiil istri belum dinilai secara proporsional. Kendala utama terletak pada keterbatasan pembuktian kontribusi non-materiil serta keterikatan hakim pada hukum acara perdata dan ketentuan formal, sehingga diperlukan penafsiran hukum yang lebih progresif untuk mewujudkan keadilan substantif yang seimbang. This study aims to analyze the legal considerations of the judges of the Makassar Class 1A Religious Court in Decision Number 273/Pdt.G/2025/PA. Mks and assess the application of substantive justice in the distribution of common property. This research is a normative legal research with a statutory approach, a case approach, and a conceptual approach through literature studies and interviews with judges. The results of the study show that the judge emphasizes more on formal evidence and material evidence, so that substantive justice has not been optimally realized because the wife's non-material contribution has not been assessed proportionally. The main obstacle lies in the limitation of proving non-material contributions and the attachment of judges to civil procedural law and formal provisions, so that a more progressive interpretation of the law is needed to realize balanced substantive justice.