Islamic State Wilayat Ninawa/Left-North Side Military Administration [i.e. north-east Mosul area]
No. 5 Safr 1437 AH [17 November 2015 CE]
In the name of God, the Compassionate, the Merciful To: Military Administrator Subject: Disbursement of operation entitlements
Praise be to God alone and prayers and peace be upon the Messenger of God, his family, companions and whoso is loyal to him. As for what follows:
As-salam alaykum wa rahmat Allah wa barakatuhu
We would like to inform you that the brother Abu Idriss who was wounded in Baiji with a strong wound (as a result of which he broke his left knee), has undergone a surgical operation in al-Sham [Syria] with replacement of the kneecap and the cost was $4000 and the details are outlined in the table below:
Sum the doctor took during the operation.
Route expenditures and treatment expenditures.
Administrative official of the left side military [i.e. east Mosul] The amir 5 Safr 1437 AH
In the name of God, the Compassionate, the Merciful
The brother amir of the Shirqat sector/Wilayat Dijlah/as-salam alaykum wa rahmat Allah wa barakatuhu
This is a summary of the civilian and military position for the daily activity of the Diwan al-Masajid Shirqat Sector
. Number of lectures, activities and sermons in total: 201 activities. . Number of civilian activities in the mosques and tribal and youth meetings: 130. . Number of military activities in the frontlines, camps and checkpoints: 71. . Number of sermons on Friday for all working members: 43. . One of the members of the Diwan al-Da’wa wa al-Masajid participated in the Baiji battles, which led to his wounding in aircraft bombing in the al-Maliha area. . We opened the Imam al-Shafi’i Institute to prepare imams and preachers and we have received until now around 70 students. . And the the opening of the institute was not accomplished easily as it cost us much time and effort. And all the members of the Diwan al-Masajid were occupied with continual work to prepare it. . Likewise the Diwan Bayt al-Mal entrusted a group of members of the Diwan al-Masajid in recording the share of the maskeen [poor], the wayfarer and the orphans, and the Diwan al-Masajid had the prominen role in organising the matters and administering them. . The general level of activity of lectures for this month has been reduced because of the preoccupation with the preparation of the institute for imams and preachers, and likewise because of the preoccupation with the share of the orphans, the maskeen and the wayfarer. And we pledge by the permission of God that the compensation will be double in the blessed month of Ramadan.
Diwan al-Da’wa wa al-Masajid Shirqat Sector/Abu Muslim
Islamic State Diwan al-Da’wa wa al-Masajid Wilayat Dijlah/Shirqat Office
Praise be to God and prayers, peace and salutations be upon the Messenger of God, his family and companions. As for what follows:
As-salam alaykum wa rahmat Allah wa barakatuhu
I am the brother of the slain brother who we reckon a martyr and God is His reckoner.
The one-called: Laith Yaseen Ahmad Jasim al-Harbawi.
I swear by God that my brother was killed and he was wanted for a sum of money and the people of the debt are still asking me for these sums ($2200): Muhannad Ahmad Muhammad and ($500) Iyad Tafkhikh.
May God reward you best.
cc. For the archive
[In handwriting]: The ruined sum that was found in the pocket of the brother Laith Yaseen (known as Omar al-Musawwir and killed after aircraft bombed his car) was replaced, and a sum of $2600 was paid to the two creditors according to the attached pledge.
Committee of the Gharimun
[Stamp]: Islamic State Diwan al-Zakat wa al-Sadaqat Masarif al-Zakat Department
[Stamp]: Islamic State Wilayat Ninawa Deceased office/The amir
Amir of the deceased office
13 Dhu al-Hijja 1436 AH
[NB: this document was first found by researcher Vera Miranova].
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).
3. Collection and storage.
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.
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.
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.
. If the travel is for medical treatment, the following is required:
a) Filling in the traveller data form. b) Copy of the medical report (stamped by the medical official), c) Copy of personal ID or family registry of the traveller. d) Copy of the personal ID or family registry for every person accompanying. e) Bringing the ID documents of the two sponsors (personal IS or family registry) to be deposited with the office until returning from the travel.
. If the travel is for business, the following is required:
a) Filling in the traveller data form. b) Copy of the business registry extracted from the chamber of commerce. c) Copy of the personal ID or family registry. d) If the business registry cannot be extracted, then the following is required:
1. Bringing a copy of the zakat receipt. 2. ID documents of the two sponsors (personal ID or family registry) to be deposited with the office until returning from travel.
. If the travel is for return to the place of residence, the following is required:
a) Filling in the traveller data form. b) Copy of personal ID or family registry of the traveller. c) Copy of the personal ID or family registry for every person accompanying. d) Copy of the visit receipt received from the border checkpoint. e) In the event there is no visit receipt, that requires one of two things:
The witness testimony of a mujahid stamped by his amir or bringing two just witnesses from the general populace of the Muslims.
. If the travel is to visit the abode of kufr, the following is required:
a) Filling in the traveller data form. b) Copy of personal ID or family registry of the traveller. c) Copy of the personal ID or family registry for every person accompanying. d) Bringing the ID documents of the two sponsors (personal IS or family registry) to be deposited with the office until returning from the travel.
Note: it is absolutely forbidden for women to attend; they are to be represented by their maharims.
In the name of God, the Compassionate, the Merciful
All Diwans and sectors must not change the administrative official of the centre except after referral of a letter to the general administrative official in order to inform him before leaving work. That is so in order to settle his financial obligation and in order for him to hand over the pledge that he received from the General Administration.
And may God reward you best.
General Administrative Official
Abu Hamza al-Shami
Islamic State Wilayat Homs General Administrative Official.