Islamic inheritance law, or fiqh al-maw?r?th, is a branch of Islamic jurisprudence that regulates the transfer of the estate of a deceased person to eligible heirs. Inheritance distribution involves not only determining who qualifies as an heir but also determining each heirs share and the method used to calculate it. One important method in resolving inheritance cases is the use of a?l al-mas?'il, which refers to the basic denominator used to standardize the fractional shares of heirs so that the distribution can be calculated systematically. This article aims to explain the concept of fiqh al-maw?r?th, the position of a?l al-mas?'il, its calculation method, and the stages involved in settling an estate before it is distributed to the heirs. This study employs a library research method with normative-juridical and conceptual approaches. The sources of this study include the Qur'an, the Compilation of Islamic Law, legislation, and literature on Islamic jurisprudence and Islamic inheritance law. The findings indicate that inheritance distribution should be carried out after all obligations related to the estate have been settled. The shares of the heirs are then determined based on fur?? al-muqaddarah and 'a?abah. The use of a?l al-mas?'il facilitates the calculation process, including cases involving 'awl and radd. Valuing inherited assets in monetary terms is also necessary when the estate consists of land, houses, gold, shares, or other assets to ensure that each heir receives a proportionate share.
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