The Balinese adhere to the patrilineal system, so that inherited inheritance is a boy who has grown and married, while the daughter is not an heir. The consequences of this system greatly affect the position of women in terms of inheritance. The decision of Bali Province MUDP Number 01/Kep/Psm-3/ MDP Bali/X/2010 is a progress towards the position of women as heirs.This study aims to answer two issues: (1) how the development of inheritance rights of Hindu women in Bali customary law and (2) how the status of Hindu women according to Balinese customary law in the perspective of gender equality.Theories used to analyze problems are the gender theory of Anne Oakley, feminism theory of Charles Fourier, and the theory of justice from Aristotle. The research method used normative research by examining a number of rules about customary law relating to the inheritance of Hindu women who have not fully gained equal status with men as stipulated in the teachings of Hinduism.The results obtained in the period before 1900 the life of Hindu society Bali applies the absolute purusa system which only recognizes heirs is a boy, but after 1900 there has been a development with some jurisprudence and there is a decision of Majelis Utama Desa Pakraman (MUDP) which states that women have the right to inherit, even though they are only entitled to enjoy the treasure Rich parents and after marriage get a tetatadan property and for parents who are able to give the treasure for the sake of maintaining the sustainability of his life, so with the rules at least happen gender equality.The still strong patrilineal culture prevailing in indigenous Balinese society makes the position of women not fully acknowledged, even in the case of female decision making is not taken into account. The obligations of Hindu women in family, marriage and society are not much different from men's obligation, this should be a consideration to give women the opportunity to have equal status with men, especially in the customary law of Bali.