In the Ottoman Empire under specific conditions estate settlements and distribution entered the domain of the legal system. These conditions can be summarized as any of the below:,The deceased owes money to the state,,The deceased has no inheritors,,There is a dispute between the inheritors,,When there are children who must be legally protected.,The objective of this study is to give information about estate accounting in the Ottoman Empire and present a sample from the 17th century. In the Ottoman Empire estate accounting and settlement served to maintain social order by ensuring the continuation of debt-credit relationship even when one of the parties died and also by ensuring the rightful discharge of estates between those with rights to the estate.