This thesis discusses the transfer of inheritance rights to land with cessie. The research method used is normative, using the approach of law (Statute Approach), conceptual approach (Conceptual Approach) and case study (Case Approach). The formulation of the problem in this research are: (1) How objects that have been inherited can be the object of receivable by the heirs ?, (2) How the judges consideration in determining the inheritance objects that serve as the object of guarantee? From legal research that has been done by using the research mentioned above can be concluded that, in the formulation of the first problem is the object that has been inherited can be made object receivable by the heirs. While in the second formulation of the problem that is discussing the judges in determining the inheritance objects used as the object of guarantee in the legal consequences of the Agreement Transfer Agreement between Defendant I against Plaintiff I shall be entitled to receive all rights, profits, and interests on the receivables transferred and only allowed to do billing credit or receivables to the debtor.