This paper tries to examine one of the important aspects of economic theory, namely distribution theory, in the perspective of sharia that begins: with the weakness of the capitalist distribution system, the problems arising from capitalist distribution and ends with the effort to deconstruct the distribution system in the shari'ah perspective . With regard to the theory of distribution, in a capitalist economy is done by giving freedom of freedom and freedom of effort for all individuals of society, so that every individual society is free to obtain wealth that he is capable of and in accordance with the production factors he has by not paying attention to whether the distribution is evenly felt by all individual community or only partially. The results of the study show that the Islamic economic system strongly protects the interests of every citizen both rich and poor by giving moral responsibility to the rich to pay attention to the poor. Capitalist theory and Islamic theory (shari'ah), each of which has a deep but different rationale in providing solutions or solutions to the problem of inequality in distribution of both the distribution of wealth and the distribution of justice. The capitalist economic system tends to be pragmatic in solving economic problems within the community and the state, while the Islamic economic system (sharia) is more aimed at horizontal and vertical integrality emphasis, encouraging the achievement of prosperity and success in both the world and the hereafter.
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