It originates from the common tendinous ring, and inserts into the anteroinferior surface of the eye.

The inferior rectus muscle originates from the common tendinous ring (annulus of Zinn).

[1] The inferior rectus muscle develops from the embryonic mesoderm in the orbit of the skull.

[3] The inferior rectus muscle depresses, adducts, and helps extort the eye.

[1][6] This can lead to elevation of the eye, as the superior rectus muscle remains stronger.