The concept of religious ethics in Elementary School Setia Budhi Gresik and SDN Sukoharjo is spread on all Islamic Religious Education (PAI) material. Religious ethics contains aspects of inclusivism. As an inclusive concept, this ethic can be an important asset for both teachers and students considering the two schools are occupied by multicultural teachers and students, both in terms of ethnicity, religion, and culture. However, the concept is not only stored in books, but is communicated in the learning process of PAI. Based on that, the study aims to find the concepts of religious ethics that are spread on PAI material and find forms of learning communication. In addition, this study also aims to find inclusivism on the concept of religious ethics in the PAI material and communication of learning. This study uses researchers to use a combination of textual studies and qualitative research of case study. Data collection techniques using interviews, observation and documents. Descriptive qualitative analysis techniques for Miles, Hubermen, and Saldana, namely: data condensation, data presentation, and drawing conclusions. For cross-site analysis, researchers use the constrant comparative method model, which integrates and integrates findings at each site, so that the final findings of the study are more comprehensive. As for validation, researchers used triangulation. The results of the study found three things. First, based on the mapping conducted by researchers, the concept of religious ethics includes divine ethics, prophetic ethics, religious ethics, human ethics, national ethics, and environmental ethics. Second, PAI learning communication presents three things, namely the communicator (the sender of the message) and the communicant (the recipient of the message) can take turns between the teacher and students; PAI learning communication process takes place flexibly, there are times when one direction, two directions, many directions, and interactive; learning communication displays two forms, namely social communication and ritual communication. Third, inclusive potential can be found in the concepts of religious ethics and communication of learning. In general the concepts of religious ethics that are spread in the PAI material contain the potential for inclusive. The inclusivism of religious ethics is getting stronger because it is supported by the ability to communicate it in Islamic education learning. Keywords: Inclusivism, Concept of Religious Ethics, Learning Communication of Islamic Educatian.