When writing city histories, it is important to make use of main sources in order to reach the most reliable data. The shari‛yye registers in the Ottoman archival records are among these sources. Kadi registers are the memory of the society. These registers contain essential data on political, social and economic correspondences that were transferred to the court. This study is an analysis of the documents related to the guremâ method of debt payments in the receivable and payable relations in the twenty-one registry books in the Sivas Shar‛iyya registers covering the years 1777-1841, spanning sixty years. Guremâ method means the payment of the debts of a deceased person through the sale of his/her estate. The political and economic challenges of the Ottoman Empire during this period also affected the society. Borrowing money was a way out of economic difficulties, even for a short period of time. Tereke/muhallefât records, which are found in the registry records and show the legal status of the inheritance left behind after the death of a person, show us the financial power and social profile of the person. In the analyzed records, the records of guremâ, which include a wide range of state officials, artisans, reaya, ehl-i seyf, will be identified, shown in tables and analyzed. If the person died debt-free, the distribution of the inheritance among the heirs would be shown, and if the person had debts, the distribution among the creditors would be shown by selling the goods with the guremâ method. Debt records provide vital data on the culture of coexistence in Ottoman society. In the debt records, we see that individuals of different religious and ethnic backgrounds did not discriminate between religion and nationality in helping each other. With the Guremā method, debts were paid in the most appropriate way possible with the amount remaining from the inheritance without imposing any material burden on the heirs.