<p>During the downward mining of coal seams, there is a risk of water from the upper coal seam goaf flowing into the working face of the lower coal seam. This risk primarily depends on the permeability characteristics and water resistance of the interlayer strata between the upper and lower coal seams. Using the Lingzhida coal mine as a case study, we investigated the changes in permeability of these interlayer strata at various mining stages. The concept of the “water resisting belt (WRB)” was introduced to identify key rock strata essential for preventing water flow from the upper coal seam goaf into the lower seam. The geological, hydrogeological, and mining engineering factors influencing the WRB were analyzed and a method for evaluating the value of each influencing factor was given. A multi-factors evaluation method was proposed for assessing the water resistance performance of the WRB, utilizing both the analytic hierarchy process and entropy. On this basis, the degree of risk of a water inrush from the upper coal seam goaf into the lower coal seam was established. The findings aim to provide theoretical insights for predicting and mitigating water inrush hazards from overlying water bodies.</p>