<![CDATA[Abstract The Purpose of this research is to examine and analyze deeds of gift from parents to their children regarding all of the parents’ assets given to all their children, as well as to examine and analyze the reasons why deeds of gift from parents to their children are considered inheritance. The type of research conducted is normative legal research with a prescriptive nature, the research approaches employed are the statutory approach, the case based approach, the legal sources used are primary and secondary legal sources. The results of the study indicate that: 1) The validity of a deed of gift from parents to their children regarding all of the parents’ assets given to all children remains valid and is recognized as an authentic deed. The validity of the deed of gift in the present case is based on the trial record showing that the revocation of the gift never occurred. 2) The author argues that the panel of judges’ rationale for treating a gift as an inheritance is, in essence, rooted in the effort to achieve justice among the heirs. This is consistent with the underlying philosophy behind the enactment of Article 211 of the Islamic Family Law Code, which was indeed introduced to legitimize the customary practice of indigenous communities in distributing a parents’ assets to their children during the parent’s lifetime, with the aim of upholding a sense of justice. Keywords: Deed of Gift, Inheritance, and Article 211 of the KHI.]]>
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