Debate on the role of land in gender relations remains alive and controversial. Not widely known about are the matrilineal systems of inheritance in Bhutan that evolved under a theocratic state where usufructury rights underpinned state-'patron' relations. Under conditions of limited surplus and a taxation system in kind that lasted up to the 1950s in this country, matrilineal systems that are culture specific rather than generalised may have acted to keep women in an inferior position, reflecting both the weak institution of marriage and the locus of power within the monastic establishments in a theocratic state. Since the 1950s and land legislation that has increasingly commoditised land, the ownership of land by women may have worked to their economic advantage. However, this would be most strongly felt in areas with good market access, which many parts of Bhutan do not have. Ownership of land in the remoter parts of the country may do little to enhance the position of women, given their limited visibility in public arenas and the need to maintain the subsistence dimension of their livelihood.