The study examined historical sense of sarak values and their implementation in Gowa, including the concept of sarak as a part of pangngadakkang element, Gowa people’s understanding about sarak as pangngadakkan element, and the implementation of sarak values among Gowa people. This is a qualitative descriptive research implementing field research method. In order to find out the actualization of sarak in Gowa, it also used historical approach as the main method in the research. The data obtained in this study were processed and analyzed in a deductive, inductive, and comparative way. The study found out that sarak is Islamic law as well as pangngadakkang element which is determined after Islam exists and is accepted by the people of Gowa. The implementation of sarak in Gowa is loaded with intellectual, moral, social, and ritual values. Spiritual values related to humanism contain aspects of the sanctity of life. Intellectual value is found in the history that in the era of Gowa Kingdom local people have reached high intellectual capacity. The teachings of sarak also set social values which mainly include on procedures of men relation in the law of family and muamalah. Ritual value is also the most prominent aspect as reflected in palili and attumate ceremony. The research indicated the significance of preserving sarak values as the element of pangngadakkang as long as it does not conflict with the teachings of Islam, for it symbolizes identity of a community that has been bequeathed by the glory of the past.