The name of the dish refers to the black, gray, or greenish color of the broth which is the result of the use of charred coconut meat.

[2] Tiyula itum is prepared by rubbing and marinating chunks of beef in a pounded mixture of spices (pamapa) and powdered burnt coconut meat.

Once the meat is lightly browned, water is added along with additional ingredients like black pepper, lemongrass, and shallots and allowed to simmer until cooked.

[3][4][2] Tiyula itum is culturally important among the Tausug people and is sometimes characterized as "Food for the Royalty".

It is commonly prepared in special occasions like weddings and during Hari Raya festivities.