Abstract, This research was conducted with the aim of exploring the legal reconstruction efforts based on the Maqasid al-Shari’ah perspective, as reflected in the decision issued by the Supreme Court, in order to provide a legal breakthrough in the distribution of inheritance through the concept of wasiat wajibah (compulsory will) for non-Muslim heirs. The difference in religious affiliation within family law gives rise to serious inheritance issues, as Islamic law strictly prohibits inheritance between people of different religions. In order to maintain national unity and integrity, the Supreme Court issued Decision Number 331 K/AG/2018, which grants the right to a wasiat wajibah to heirs who have converted out of Islam or are non-Muslims. This study is a normative juridical research that employs two legal approaches: the conceptual approach and the analytical approach. The data collection technique used to achieve the research objectives is library-based documentation study. The findings show that all judicial bodies in Indonesia must refer to Article 49, Articles 1 and 2 of the 1989 Law concerning legal provisions on litigation, management, and enforcement of civil litigation in inheritance cases. Furthermore, Qur’an Surah An-Nisa verse 141 and Hadiths from Al-Bukhari and Muslim explain that Islamic identity must be a determining factor for heirs, disregarding wills that are not valid under Islamic law. Based on the results, it can be concluded that a wasiat wajibah for apostate or non-Muslim heirs is treated not as an inheritance, but as a special bequest. According to the Maqasid al-Shari’ah, which serves as the foundation for achieving the objectives of Islamic law through its five core principles of protection, the concept of wasiat wajibah for non-Muslim heirs plays a crucial role in: preserving religion by fostering interfaith tolerance; preserving life by preventing familial conflict; preserving intellect by ensuring access to education for non-Muslim descendants; preserving lineage by recognizing the rights of children as biological heirs through inheritance; and preserving wealth by ensuring the rightful and responsible transfer of ownership of the deceased’s estate.