<![CDATA[Abstract This study aims to determine the application on was borrowed in Supreme Court Decision No 16 K / AG / 2010 and the Supreme Court Decision No 368 K/ AG/1995, and its consequences in the rule of Islamic law. The method used in the study is a normative juridical methods, with specification of descriptive analysis, the source of the data used is secondary data in the form of a Supreme Court ruling No 16 K / AG / 2010 and No 368 K / AG / 1995, Law and book -book literature related to the research problem. The data obtained are presented in a systematic and qualitative data analysis. Based on research conducted on two Supreme Court decision on the wajibah Testament, then there are some differences. In its decision, the number 16 K / AG/2010, the application was borrowed against non-Muslim heirs were taken from the heir to the property, while the ruling number 368 K / AG / 1995, the application was borrowed against non-Muslim heirs were taken from the legacy heir. Determination was borrowed when taken out of the possessions of the heir, the application was borrowed can tolerating, whereas if the application is taken from the property heir, then it is in the legal norms of Islam can not be in tolerating, because in a Hadith has been explained that the Muslims are not could receive an inheritance from the infidels and unbelievers can not inherit from a Muslim. Consequences of the application of the heirs was borrowed against non-Muslims in the rule of Islamic law are the heirs of non-Muslim can be a Muslim heirs. Furthermore, non-Muslim heirs had not become a prohibitive factor to receive an inheritance from the heir to the Muslims. This is contrary to the rules of Islamic law. Key words: heir, was borrowed, compilation of islamic law Abstrak Penelitian ini bertujuan untuk mengetahui penerapan tentang wasiat wajibah dalam Putusan MA No 16 K/AG/2010 dan Putusan MA No 368 K/AG/1995, beserta konsekuensi dalam kaidah hukum Islam. Metode yang digunakan dalam Penelitian adalah metode yuridis normatif, dengan spesifikasi penelitian deskriptif analisis, sumber data yang digunakan adalah data sekunder berupa putusan MA No 16 K/AG/2010 dan No 368 K/AG/1995, Undang-undang dan buku-buku literatur yang berkaitan dengan masalah penelitian. Data yang diperoleh disajikan secara sistematis, dan analisis data dilakukan secara kualitatif. Berdasarkan penelitian yang dilakukan terhadap dua putusan MA tentang Wasiat wajibah tersebut, maka terdapat beberapa perbedaan. Dalam putusan nomor 16 K/AG/2010, penerapan wasiat wajibah terhadap ahli waris Non Muslim diambil dari bagian harta pewaris, sedangkan dalam putusan nomor 368 K/AG/1995, penerapan wasiat wajibah terhadap ahli waris Non Muslim diambil dari bagian harta peninggalan pewaris. Penerapan wasiat wajibah apabila diambil dari harta peninggalan pewaris, maka penerapan wasiat wajibah bisa ditoleransil, sedangkan apabila penerapan tersebut diambil dari bagian harta pewaris, maka hal ini dalam kaedah hukum Islam tidak bisa ditoleransi, sebab dalam hadis nabi sudah dijelaskan bahwa orang Islam tdak bisa menerima warisan dari orang kafir dan orang kafir tidak bisa mewarisi harta orang Muslim. Akibat penerapan wasiat wajibah terhadap ahli waris Non Muslim dalam kaidah hukum Islam adalah ahli waris non Muslim bisa menjadi ahli waris Muslim. Selanjutnya ahli waris non Muslim sudah tidak menjadi faktor penghalang untuk menerima warisan dari pewaris muslim. Hal ini bertentangan dengan kaidah hukum Islam. Kata kunci: ahli waris, wasiat wajibah, kompilasi hukum islam  ]]>
