dear uses,
I am Ali Salim I am I want to make distro named : ali book
why is my distro named Ali book ?
ali : it is my name
book means terimal tools
Ali book will be like windows 7 and windows XP but it diffrent
It is an ambitious task to "make a distro". There are many parts to it. There are a good number of websites and forums devoted to the activity. Undoubtedly it involves a lot of reading, coding and puzzling out a multitude of issues that are involved in such a complex undertaking.
There's a fairly comprehensive overview of the task of making an operating system at this site:
https://wiki.osdev.org/Expanded_Main_Page, which has an insightful introduction, and an astute chapter on "Beginner Mistakes" and on "Getting Started". In particular there's a paragraph on the "Hard Truth" in the Getting Started section which is worth considering. It's recommended reading for users interested in creating operating systems. If you read it, doubtless you will be able to gather a sense of the magnitude of the task, especially in relation to the skills that are needed to accomplish it, and then make an assessment about how you might proceed.
There are many pre-requisite skills for the creation of an operating system, not least of all having a conceptualisation of what an "operating system" is. A useful book on the subject is "Modern Operating Systems" by Andrew Tanenbaum and Herbert Bos. The book can be found online and downloaded as a pdf file. There are other books, but this one is not too difficult to read, though some knowledge of the C programming language will help a lot.
I guess some 13 years olds are truly prodigies, so I hope you are one of those because that would help enormously at your age, if it is indeed correct

. Best wishes to you for the journey.
That all said, you may actually have something less than the creation of an operating system in mind. There are many alternative projects that are not as demanding but which may be satisfying nonetheless. One such is the creation of a boutique distro based on one that already exists. For example, debian offer a manual for the creation of a debian based live distro which can be modified and made unique to suit a user's preferences. The manual is here:
https://live-team.pages.debian.net/live-manual/html/live-manual/index.en.html. Another alternative is the remastering of already existing live disks. There are many resources online for this which can be investigated. Some examples are for MX Linux, Puppy and also debian.
A third alternative is to have a hunt through code repos like github and codeberg for examples where developers have created small unique linux distros with all the code available for scrutiny. There are numerous examples, one of which is at:
https://github.com/ivandavidov/minimal?utm_source. These projects can be very informative about creating distros by beginning from a small manageable base from which a lot of useful learning can be derived.