Soil heterogeneity observed in the alpine environment plays a very important role in the growth of forest recruitment. However, the mechanisms by which the biomass accumulation and allocation patterns of forest recruitment respond to such environmental differences are unclear, which hinders a thorough understanding of climate change’s impact on forest biomass. We hypothesized that soil heterogeneity influences the distribution of Qinghai spruce recruitment biomass along with elevation. In the frame of this study, carried out in the northern Tibetan Plateau, forest Qinghai spruce recruitment data were combined with soil data derived from 24 sample plots, while permutation multifactor ANOVA and multiple linear regression were utilized to reveal the characteristics of forest recruits’ above- and below-ground biomass and their allocation patterns in response to soil heterogeneity. According to the results, the soil heterogeneity mainly affected the distribution characteristics of recruits’ above- and below-ground biomass at different elevations, while the recruits’ root–shoot ratio variability was influenced by a combination of soil and other environmental factors. Soil organic carbon (SOC) had the greatest effect on the variability of the above- and below-ground biomass of spruce recruits, with R2 of 0.280 and 0.257, respectively. Soil organic carbon and soil moisture content (SMC) had a significant effect on the variability of the root–shoot ratio, with R2 of 0.168 and 0.165, respectively. Soil total nitrogen (TN) and soil organic carbon were the main influencing factors of the above-ground biomass of forest recruits, with contribution rates of 43.15% and 35.28%, respectively. Soil total nitrogen and soil organic carbon were also the main factors influencing the below-ground biomass of forest recruits, with contribution rates of 42.52% and 37.24%, respectively, and both of them had a positive effect on biomass accumulation, and the magnitude of the influence varied with the elevation gradient. Soil moisture content was the main influence factor of spruce recruits’ root–shoot ratio, with a contribution rate of 54.12%. Decreasing soil moisture content would significantly increase the root–shoot ratio of spruce recruits and promote plants to allocate more biomass to root growth. Changes in elevation not only affected the intensity of the effect of soil factors on spruce recruitment biomass and its allocation pattern but even led to a change in the positive and negative effects.