The purpose of this article is to make a linguo-cultural analysis of the zemlya – sir - ground concept on the Russian, Yakut, English data. The following concept belongs to the group of basic cultural concepts. The linguo-cultural analysis of the Russian, Yakut and English phraseological units reveals culturally significant features of this concept in each language. As the methodological basis, the author uses the classification of culturally significant sources by Teliya V. N.
Key words: Concept, Phraseological Units, Linguo-Cultural Analysis, Sources Of Culturally Significant Interpretation.