This article focuses on the understanding “tasamuh” concept by the students in the learning Islamic. This article is the result of research that using quantitative method, while to get the data using collecting data technique: observation, questionnaire, and documentation. The result of this research shows that: First, variable of Qur’an-Hadith lessonhas contribution to understanding “tasamuh” concepts by the students significantly. This is evidenced by the result of SPSS analysis for windows with significance level p= 0,042 and in the partial analysis the contribution is 4,9%. Second, variable of Qur’an-Hadith lesson has contribution to understanding “tasamuh” concepts by the students significantly. This is evidenced by the result of SPSS analysis for windows with significance level p= 0,012 and in the partial analysis the contribution is 6,9%. Third, variable of Qur’an-Hadith lesson do not have contribution to understanding “tasamuh” concept by the students significantly. This is evidenced by the result of SPSS analysis for windows with significance level p= 0,469 andin the partial analysis the contribution is 0,7%. Fourth, based on the result of double regression analysis use SPSS for window was obtained determinant coefficient R2= 0,117; p= 0,009. Its mean 12% variation of variable of understanding “tasamuh” concept of the students influencedby Al-Qur’an Hadith lesson, Aqidah Akhlak, and Fiqh at the same time. The rest are influenced by other variable beside the variable of Al-Qur’anHadith, Aqidah Akhlak, and Fiqh.keywords: Understanding, Tasamuh, Contribution