Disbursements of Zakat for Debts: Ninawa

Islamic State
Diwan al-Zakat wa al-Sadaqat
Wilayat Ninawa

Committee of the Gharimun


No.Name of the gharimReceived sumDate of hand-over
1Riyadh Khalil Ibrahim1,220,000 
2Abd al-Hameed Ahmad Mahmoud985,000 
3Ali Muhammad Ali Sultan550,000 
4Othman Yunis Ismail528,000 
5Farhan Salim Mhammad470,000 
6Mari’e Hassan Saleh350,000 
7Riyan Jasim Muhammad Tamar500,000 
8Sa’ad Hassan Abdullah300,000 
Total sum 4,908,000 dinars only none other 

[NB: this document was found by researcher Vera Miranova].

The Administrative System of Zakat

Islamic State
Diwan al-Zakat

The System of Zakat in the Islamic State


In the name of God, the Compassionate, the Merciful

First: The nature of the administrative system followed and the relations between the Diwan and the wilayas.

– The system followed is quasi-centralised for the Diwan draws up the general policies and defines the principles of work and oversees their implementation by means of a delegate for the head of the Diwan in every wilaya coordinating between the head of the Diwan and the official of the centre in the wilaya who is appointed by the wali by mutual agreement with the head of the Diwan.

The centre in every wilaya is composed of:

1. The administration (centre official and officials of the offices and the financial administrative official and the Shari’i official).

2. Survey.

3. Collection and storage.

4. Distribution.

5. Oversight and verification.

6. Archiving and automation.

– Obligations of the administration:

1. Framework of the centre and the offices affiliated with it.

2. Implementing the central mechanism of work.

3. Oversight and tracking.

4. Oversight and verification.

5. Accounting and sanctions and removal.

– The wilaya takes responsibility for appointing officials of the offices in its sectors in coordination with the Diwan’s delegate in every wilaya (by mutual agreement) and the wilaya is obliged to make available provisions to the brothers the officials of the offices together with those they need from soldiers and appointment of employees.

– The wilaya is responsible for expenditures for the offices in the sectors, including salaries of the employees who are not affiliated with the Dawla [state] and according to what is appropriate for the work of the employee, in accordance with the counsel of the Diwan Bayt al-Mal number 3 issued on date 27 Shawwal 1435 AH (and the counsel is attached with the study).

– The transfer of the brothers working in the centre and offices is of the competencies of the wali and amirs of the sectors with observation of the interest of work and recourse to the opinion of the official of the Zakat centre in the wilaya in coordination with the delegate of the Diwan.

– There must be referral of a monthly inventory and reports about the course of work and the attendance of regular meetings for the Zakat centre and the Diwan.

– There is to be implementation of a system of archiving and automation in the centres of the wilayas and the offices of the sectors.

Second: what is permitted to the wilaya from the eight shares of Zakat and what is not permitted to it.

The principle is that Zakat is divided into eight shares.

– The Diwan is to pay the need of the fuqara’ and masakeen present in every wilaya and it can pay the need of the gharimun from the sons of the Islamic State in the wilaya and the priority is for the gharimun martyrs from those whose relatives do not have ability to pay their debts and the one who does not have inheritance to pay his debt nor war spoils for which he can await a share from it to be distributed to him (attached with the study should be an information form for gharimun to distribute it to the wilaya to implement it).

– The wilaya is not to take from the share of in the path of God to arm its fighters, because the principle is to render the wealth unto the fuqara’, and this is the directive from the Caliphate in taking it from the wealthy and rendering it unto the fuqara’.

And there is wealth designated for the army by the Caliphate.

– The amirship is the one responsible for releasing the prisoners via the brother entrusted with the file of the prisoners and detainees and therefore it is not permitted for the wilaya to take from the share of al-riqab in order to free prisoners because it is of the speciality of the central prisoners official, and the share of al-riqab is to be rendered to the fuqara’.

– There is no need for the wilaya to take from the share of Ibn al-Sabeel but also all the remaining shares are to be rendered unto the fuqara’ and the masakeen (except the share of the gharimun and the al-mu’allafat qulubhum).

– If surplus is left from the shares of the gharimun and the al-mu’allafat qulubhum, it is to be rendered unto the fuqara’ and the masakeen.

Third: Transfer of Zakat and disbursing the wealth:

– The wealth is to be transferred in a storage designated for the Zakat in every wilaya and it is to be supervised by the brother who is the Zakat official in the wilaya and he disburses the wealth according to the needs of the offices affiliated with his wilaya from masarif and distribution of Zakat in coordination with the delegate of the Diwan, and the amirs of the sectors have no link with the wealth of the Zakat, and they have no right to oppose the movement of the wealth because it is not transfer of Zakat but rather safeguarding it.

– The principle is that the distribution of the Zakat of every region and section is in the region and sector from which it is taken and the Zakat is not to be transferred except when there is no one to take it or for a general interest seen by the centre and the wali.

– The wheat of the Zakat is to be stored in places specified for charity and should not be left in the open as its weight decreases through exposure to the rays of the Sun, which impacts its market value. And likewise there must be concern for the cases preserving it and they should not be left exposed to tearing apart, which leads to the loss and waste of wheat in the ground.

– The wealth is to be disbursed after the referral of lists of names of those entitled in every office to the centre official in the wilaya and likewise are to be referred lists of names of workers (collectors-loaders) and lists of fees of transportation cars that have been used during the collection of the Zakat (registers and lists are to be unified in their formation in all the wilayas).

A copy is to be referred to the wilaya and a copy to the Diwan and a copy remains in the centre.

– The amirs of the sectors and regions do not have the right to intervene in disbursement and pressure the officials of Zakat in their regions, but rather the disbursement is to be subject to the system defined by the Diwan without interventions or pressure.

– If the wilaya wishes to disburse on a specific contingent or for a specific service not specified or for a specific incidental, the obligation is to refer the matter to the Diwan which for its part consults the Diwan al-Buhuth wa al-Iftaa’ for a fatwa and should deal with the request according to the fatwa.

– The officials of the officers or the centre official in the wilaya are not permitted to exercise ijtihad in giving the wealth of the Zakat in the form of loaning but rather the Zakat is to be given to the gharimun and the Zakat wealth is not to be given as a loan from the outset.

– In the issue of disbursement there is to be observance of unified regulations and criteria to be implemented in all the wilayas like orphanage, poverty, misery and displacement etc. among the points to be considered on disbursement. And the principle is that the faqir should be given what covers his need and suffices for him for a year and it is better for the distribution to be seasonal (every three months).

– There are among the fuqara’ those who have rights over others, like a mother who has a right over her children, but she suffers from their disobedience, and a sister who has a right in inheritance but her brother has barred her from it, or a relative who has a debt on his relative that he does not pay to him out of wrongdoing, or a father who does not spend on his children who are in the custody of his divorced wife, or a father who does not spend on his widowed daughter etc.

So the obligation here is to restore the rights of grievances to their people and we should not extend in giving these groups of people from the Zakat.

– The People of the Household are not to be given disbursements of Zakat and there is specified for them (their fuqara’) from the wealth of booty from the Diwan al-Ghana’im wa al-Fayy’ and lists of their names are to be referred to the centre and there is to be disbursement on their basis for all the wilayas.

Fourth: the Shari’i field (jurisprudential)

– There is to be specified for Zakat in the Diwan and in every wilaya a Shari’i official brother responsible for oversight of Zakat from the Shari’i angle (collection, distribution and other things).

– Zakat includes types of trade offers and the two monies (paper money, gold and silver), livestock (sheep, cows and camels) and things that come out from the land from grains, fruits, and the rikaz does not come under Zakat but pertains to fayy’.

– The Diwan is to be consulted in its representative in the wilaya to define whether a type of grains and fruits comes under Zakat or not.

And it is not allowed to engage in ijtihad by defining without an order and the Diwan is to be consulted in defining the weight that equals the nisab in every type.

– The nisab of grains and fruits is five awsaq and there is to be observed in every category of grains and fruits what equals it from weight.

– The criterion for defining the nisab of trade offers is pure gold so whoso possesses 85 grams of 24-carat gold or its value, must bring out 2.5% of it or from its value when the year passes on it.


– We do not inquire from people on their money wealth as to whether they have given it as Zakat or not, and there is no Zakat on the jewellery of women prepared for use and loaning if it is within what is accepted by custom, but we encourage them to fulfill it.

– On livestock, we observe the issue of grazing, so whoso grazes his livestock, there is to be taken from it in accordance with the Shari’i table, and whoso does business with them, the Zakat is to be taken from him as that of business even if he gives them fodder.

– As for what is given fodder and not sold, there is nothing upon it (prepared for milking and offspring for their owner).

– The issue of debt is connected with the pact of the person and the Zakat is connected with wealth, so the one responsible must give the Zakat and cannot take debt as a pretext by which he should refrain from fulfilling the Zakat, especially if he has acquisitions equal to his debt and his debt is not current but rather delayed and in instalments according to the business profit.

– Debts hoping to be fulfilled are reckoned within the Zakat and not to be subtracted from it. If their owner wishes he can pay them with the Zakat of his wealth every year and if he wishes he can pay them when he receives the debt, and the first is a virtue and the second is permitted.

– On Zakat on trade offers, the money value is to be taken and not the business good in-kind.

– The Diwan suggests re-imposing kharaj in revival of this Sunna and opening the door to great charity.

– The sale of Zakat (grains, fruits and livestock) is particular to the centre official in the wilaya and the officials of the offices do not have the right to sell without informing him or recourse to him.

– The principle is that the brothers should hurry to distribute the Zakat to those entitled to it and it is not permitted for them to delay from distributing on the pretext of observing the rise of prices and investing in the Zakat. There has been observed in some of the wilayas delay which has meant the brothers have been compelled to sell some of the livestock of charity to buy fodder for others or compelled to slaughter some of the livestock because they have been on the verge of dying. And if the brothers were to hurry in giving Zakat t those entitled to it, we would not face this hardship.

– The principle is that the faqir and maskeen should possess the Zakat and there is no reason to slaughter the sheep and distribute them to them as meat.

– The principle is that Zakat should not be spent except on its masarif specified in law and it is forbidden for the brothers to take from it for things besides the masarif specified like establishing and preparing camps, establishing clinics, buying fodder for the charity livestock.

Fifth: Employment and salaries

– The employees are to be appointed in every wilaya by agreement of the amir of Zakat in the wilaya in accordance with regulations and a defined contract that is to be circulated to the wilayas from the centre.

– The employee is to take the wage of one like him and the wealth from the share of the ‘amilun alayha is not to be distributed to them.

– It is not permitted in law to take from the share of the ‘amilun alayha for the brothers from the Dawla, as they are to be content with their salaries specified for them from the Dawla, and the brothers who have taken the wealth must give it back (in accordance with the fatwa of the Diwan al-Iftaa’ wa al-Buhuth attached with the study).

Sixth: The regulation of Zakat and punishment

– The regulation is to be done inside the city by activating the Hisba as it asks those entrusted about the receipts of their undertaking of Zakat (meaning the business stores).

– The checkpoints are to ask the businessmen about their goods: has Zakat been given on them or not? And papers from the offices in the wilayas are to be given to the businessmen. Provided that they are stamped from the beginning (setting out) and from the end (arrival), they are thus permitted to cross.

– Whoso engages in swindling by concealing his wealth, half of the hidden wealth is to be confiscated after taking the Zakat from it by judicial order and the wealth (the Zakat) and the confiscated wealth are to be rendered to the Zakat centre to be disbursed on those entitled to them.

– Whoso engages inn swindling from the brothers and his betrayal of the Muslims and stealing of wealth in the name of Zakat become apparent, he is to be referred to the judge to exercise appropriate discretionary punishment against him.

Seventh: The technical aspect: the wilayas are to comply with the documents adopted by the Diwan from the survey of the fuqara’ and those entrusted with Zakat and the gharimun and all the official documents implemented must be unified and the mechanism of work should be likewise.

Eighth: Oversight and verification:

– There are to be question, oversight and verification by means of the brother who is the delegate of the Diwan in the wilaya as he has the right to:

1. Review the work of the centre official and the officials of the offices in the wilaya and verify them.

2. Hold to account the centre official and oblige him to follow the administrative orders issued by the Diwan.

3. Monitor the operations of collection and storage.

4. Monitor the operations of disbursement and distribution.

5. Refer to the centre official in the wilaya a request to punish violators from the officials of the offices and to the wali if the centre official makes a mistake.

6. Track complaints about the work of Zakat in the wilaya.

7. Refer to the Diwan the situation in real-time with his suggestions.

Ninth: Tithes:

The Muslim businessman who passes with his goods on the checkpoints of the Dawla: if they reach the nisab, then 2.5% is obligatory on them if he has not already paid the Zakat on them, and it is to be rendered to the Diwan al-Zakat.

– A chamber of commerce is to be established concerned with matters of Zakat. Its task is to look for the businessmen inside the market and monitor their paying of the Zakat on their wealth and ensure they are not swindling. And the points of its work should be within the Islamic State. And likewise it should track the movement of wealth outside the Dawla through the businessmen of the inside.

Conclusion:

The summary of work is that the system is a comprehensive one between the wilaya and the centre and each of us must know his role and not infringe on others so that there is no overlap in work that leads to failure.

We hope the wali brothers will pledge to comply with what has come and hold to account those who fall short in the Diwan from those who work under their amirship, and encourage the Diwan officials in their wilayas to cooperate with the centre. And peace.

Hisba Personnel and Jobs in Southern Ninawa Province (2014)

Islamic State
Caliphate on the Prophetic Methodology
Diwan al-Hisba
Wilayat Ninawa/Southern Centre

Number

Date: / /1436 AH ( / /2014 CE)

In the name of God, the Compassionate, the Merciful

NumberThree-fold nameArea of workSectorNotes
1Hamad Huwaidi MuhammadHead of the Diwan al-Hisbaal-Shura 
2Bassam Mohsen NajamDeputy head of the Hisbaal-Shura 
3Khalil Ibrahim HassanShari’i overvieweral-Shura 
4Ra’ad Abid AbdullahAdministrative official of the Hisbaal-Shura 
5Hussein Hassan YaseenDetachments commanderal-Shura 
6Yaseen Faraj AhmadNotifications receiveral-Shura 
7Wadah Aboud NajamPatrol detachmentsal-Shura 
8Ali Muhammad SuleimanPatrol detachmentsal-Shura 
9Abd al-Wahhab Mohsen NajamPatrol detachmentsal-Shura 
10Dayan Fathi SuleimanPatrol detachmentsal-Shura 
11Salim Hussein IbrahimPatrol detachmentsal-Shura 
12Emad Abdullah AhmadPatrol detachmentsal-Shura 
13Abd al-Man’am Muhammad HuwaidiAdministrative officialal-Shura 
14Ahmad Fawzi MuhammadHead of the Hisba of HamamHamam al-Alil 
15Arif Jasim MahmoudDeputy head of the HisbaHamam al-Alil 
16Ammar Ahmad HamidAdministrative officialHamam al-Alil 
17Ali Mustafa SuleimanSecretaryHamam al-Alil 
18Hassan Ali AwadReceiver of complaintsHamam al-Alil 
19Ahmad Salah KhalafDetachment commanderHamam al-Alil 
20Barzan Jihad KhalafDetachment commanderHamam al-Alil 
21Ahmad Abdullah FathiPatrolHamam al-Alil 
22Hussein Ali KhalafPatrolHamam al-Alil 
23Khalid Abd al-Aziz RamadanPatrolHamam al-Alil 
24Khalid Abd MuhammadPatrolHamam al-Alil 
25Sa’ad Ahmad YunisGuarding the gate of the DiwanHamam al-Alil 
26Sayf Saleh HusseinPatrolHamam al-Alil 
27Ammar Ibrahim JasimPatrolHamam al-Alil 

[Comment: compare with documents from 2014 on the structure of the Hisba].

Circular on Antiquities Excavation

Islamic State
Date: 18 Dhu al-Q’ida 1435 AH [13 September 2014 CE].

General Committee

Number: 5

In the name of God, the Compassionate, the Merciful


Praise be to God and prayers and peace be upon the Messenger of God, his family, companions and whoso is loyal to him. As for what follows:

Administrative order no. 5

It is not allowed for any brother in the Islamic State to excavate antiquities or give permission to anyone from the general mass of the people without taking a permission stamped by the Diwan al-Rikaz wa al-Ma’adan- Antiquities Division.

And any assignment or permission granted by anyone previously to any side, whatever his source, is considered annulled. And the one who has said assignment or permission must go and see the Diwan al-Rikaz- Antiquities Division to obtain a replacement.

And all whose violation of this order from the date of this document is proven will be considered as disobeying the order and will be punished according to what the Shari’i court decides.

And may God reward you best.

Islamic State
General Supervisory Committee.

General Supervisory Committee

Diwan Bayt al-Mal: Banks Administration Contract for Disbursement of Salaries



In the name of God, the Compassionate, the Merciful

Islamic State
Caliphate on the Prophetic Methodology
Diwan Bayt al-Mal
Banks Administration

Contract number:

Date: / /1436 AH
/ /2014 CE

Number of pages:

Contract for disbursement of salaries of employees


It has been agreed between the the first party (the Islamic Banks Administration) and the second party ( ), that the second party should be authorised to disburse the salaries of ( ) and the total sum of the salaries is ( ) in writing ( ).

And that is so after his agreement to the agreed upon conditions that are as follows:

1. 3% is to be deducted from the total of the salaries of the directorate and that deducted sum is to go to the first party. This is in order to cover the costs of the contracts and other expenditures.

2. The sums that result from the process of transfer of the salaries in dollars are to be divided equally between the two parties.

3. The percentage sum [of deduction] is to be deposited in the account of the ‘Banks Administration’ in al-Rasheed Bank- Mosul 3, and there is to be receipt of a confirmation letter of the handing over of the sum to the Bank. And the second party is to hand it over to the Banks Committee that is present in al-Rasheed Bank in al-Dawasa in order to receive a cash receipt for the sum.

4. The sum is to be deposited before beginning the process of distributing the salaries to the employees on a monthly basis.

5. The handing over of the agreed 3% sum is to be in the form of dollars only.

6. The contract is not to be written until there is with the second party a ‘confirmation letter’ from the relevant directorate, stamped by the Diwan overseeing the directorate (agreement on receipt and distribution of the salaries of the employees) and in which the total of the salaries of the directorate is mentioned.

7. The second party must obtain a receipt from the Diwan al-Zakat.

8. Compliance with the instructions and directives of the Diwan al-Hisba.

9. In the event of the second party’s delay in handing over the salaries from their mutually acknowledged date, he is to present a notification of the reasons for the delay to the agent.

10. In the event of delay in work and not complying with the dates, the first party has the right to cancel the contract and inform the second party in writing.

And God is the guarantor of success.

First Party

Islamic Banks Administration

Second Party

cc.

Both parties
Diwan Bayt al-Mal
Relevant Directorate
Overseeing Diwan


[Comment: this document is an important illustration of the early days of Islamic State administration in Mosul whereby the Iraqi state continued to pay the salaries of employees of various state directorates that had officially come under the oversight of the Islamic State’s Diwans (departments). The salaries were supposed to be disbursed to the employees of a given directorate on a monthly basis through a representative working by agreement with the Islamic State’s Bayt al-Mal (treasury department) and the Bayt al-Mal would take a 3% cut from the total sum of the salaries of the employees of said directorate, as this document illustrates. A deduction was also made to take into account Zakat taxation where necessary. I presume the reference here to the Diwan al-Hisba and its directives is on account of the department’s general role in ‘due diligence.’

The Iraqi state’s logic was to try to maintain influence in Islamic State-held areas through paying the salaries, but for the Islamic State it was doubly advantageous in allowing for an extra form of income and relieving it of the burden of having to pay employees under the oversight of its Diwans. This arrangement stalled and came to a definitive end by mid to late 2015.

It should also be noted here that while the treasury department had an ‘Islamic Banks Administration,’ no definitive evidence has emerged to show that the Islamic State seized all the money that was present in the Iraqi banks in Mosul and other areas. While there is no doubt that the Islamic State seized the assets and properties of ‘apostates’ (individuals and government entities), ‘disbelievers’ with no right to a pact with Islamic State and people who fled its territories, it did not apply such an approach to the wider population in its areas of control as the population was deemed to be Muslim and the Islamic State opposed general takfir of that population].

Early Regulations on Electricity Generation: Ninawa Province

Islamic State
Wilayat Ninawa
No. 2
Date: 5 Shawwal 1435 AH [1 August 2014]

In the name of God, the Compassionate, the Merciful

Subject: Timetable of operation

1. Real operation will be 8 hours beginning from 1 p.m. until 4 p.m., and 5 p.m. until 8 p.m. and 9 p.m. until 11 p.m. During operation hours, in the event that there is national grid electricity, the period will be extended until after midnight.

2. The price of the ampere will be 7000 dinars only.

3. The complaints base for the left side [east Mosul] will be the al-Ta’mim fuel station near the left side’s industrial area.

4. The complaints base for the right side [west Mosul] will be in the oil directorate near the Mosul silo in the Mosul al-Jadida area.

Note:
We will hold accountable all who violate the hours of operation or slack in operation and we will take firm measures against those who fall short.

Left side complaints: 07826703913
Right side complaints: 07826113213

Oil derivatives administration