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This research was conducted to explore the relationship between formal mathematics and Lingko, a system of traditional agricultural land distribution in Pocoleok, Manggarai-NTT Regency. Lingko was interesting to study concerning mathematics because of the philosophical values contained in lingko and the lingko sharing ceremony. This research focused on two things, namely: (1) how the distribution of ulayat land, Lingko, was mathematically reviewed while still paying attention to cultural values, and (2) how the community practiced mathematical concepts in the distribution of Lingko. The first focus of the problem was to uncover the mathematical activity of the distribution of ulayat land, Lingko, which was unknowingly carried out by the Pocoleok, Manggarai indigenous peoples. Knowledge gained from this first study might produce a new approach to learning mathematics, both from a mathematical or mathematical education perspective. The second focus of the problem seeks to reveal the extent to which the basic concepts of Manggarai culture (following understanding) to solve mathematical problems faced in the reality of life. This second study provides more space for cultural-based mathematics learning, namely how to understand mathematical concepts based on contextual issues that arise in Manggarai culture.