Instructions on collection of Zakat: Wilayat Halab

Islamic State
Wilayat Halab
Zakat and Sadaqat Centre

Circular number: 26

Date: 2 Jumada al-Thani 1437 AH [11 March 2016 CE]

In the name of God, the Compassionate, the Merciful

To the farmer brothers and owners of harvesters and threshers:

We ask you to adhere to the following instructions:

1. Cooperation with the committees assigned by the Zakat and Sadaqat offices and receiving the forms particular to the harvesting of agricultural crops.

2. Filling the form with the required information without manipulation or concealment.

3. Handing over the form to the Zakat workers when requested without obstruction.

4. We note that it is forbidden for any harvester or thresher owner to harvest any land before it is confirmed that the owner of the land possesses a stamped form from the Zakat office.

5. We ask our people in the countryside areas to cooperate with the Zakat offices on account of the benefit it entails for the Muslims and preservation of the right of their poor brothers from Zakat, and they should inform on all who refrain from fulfilling the obligation of Zakat for any harvester owner harvesting for those who do not have harvesting forms.

6. All who violate these instructions will be referred to the court to be dealt with.

We hope all will adhere to and comply with the instructions and contribute to establishing one of the pillars of the religion.

Islamic Sate
Diwan al-Zakat Official
Wilayat Halab

Abu Qatada al-Shami.

Form to collect Zakat: Wilayat Halab

Islamic State

Wilayat Halab
Zakat and Sadaqat Centre

Zakat Office of:

Form for collection of Zakat

Serial number



TypeNumberDate of yearExtent requiring to be taken outFinancial valyeNotes

2. Grains and fruits

TypeAreaHarvest seasonTotal cropMeans of wateringExtent requiring to be taken outFinancial value

3. The two coins

Type NumberDate of yearExtent requiring to be taken outFinancial valueNotes
Paper money     
Trade offers     


Signature of owner of wealth:

Signature of collector:

Date: / / AH;  / / CE

Fuel Receipt from al-Raqqa

Islamic State
Wilayat al-Raqqa
al-Rikaz Centre

Central Station
Phone: 245253

No. 3994

Fuel receipt


Name: Abu Khabab
Side: N/A
Substance: Mazout ( ) Gasoline ( ) [this one is ticked, with ‘regular’ added in handwriting]
Quantitiy: 47.36 litres x 550 [Syrian pounds]
Sum in writing: Twenty-six thousand and fifty none other.

Date: 29 Rabi’ al-Thani 1437 AH

Name and signature of worker:

Abu Rayan.

Transfer Request: Wilayat al-Baraka

Islamic State
Wilayat al-Baraka

In the name of God, the Compassionate, the Merciful

Date: / /143 [Hijri date]
Corresponding to / /20 [Gregorian date]

Transfer form:

. Request
. Order
. Internal
. External [this box is ticked]

First: data on the brother to be transferred

Name/Kunya: Abd al-Mu’min al-Uzbeki
Work entrusted with: Administration
Sector/area: Zakat/al-Shaddadi
Wilaya: al-Baraka
Card number:
Date of joining the Dawla [Islamic State]: November 2014
Time of work in the wilaya/sector currently: November 2014
Muhajir/Ansari: Muhajir
Single/married: Married
Place to which there is the desire to be transferred: Wilayat al-Khayr

Reason for transfer: I have a married daughter in Wilayat al-Khayr and I am here alone and elderly.


Second: Opinion of the direct amir

Agree [this is ticked]
I do not agree for the following reasons:

Position: guard of [illegible]
Name: Abd al-Mu’min al-Uzbeki
Date: 21 Rabi’ al-Awal 1437 AH


Islamic State
Diwan al-Zakat wa al-Sadaqat
Wilayat al-Baraka Centre/The amir

Third: Opinion of the side to which there is the desire to be transferred

I do not agree for the following reasons:


[NB: this part is blank]

Fourth: Opinion of the side from which he is to be transferred

I do not agree for the following reasons:


[NB: this part is blank]

Circular from the Delegated Committee on Rewards for Deeds in War

Islamic State
Delegated Committee

Number: 921
Date: 26 Dhu al-Q’ida 1437 AH/30 August 2016 CE

In the name of God, the Compassionate, the Merciful

To: The Diwan al-Jund
Subject: Disbursement of Pay

Praise be to God and prayers and peace be upon the Messenger of God and his family with salutations…..As for what follows:

As-salam alaykum wa rahmat Allah wa barakatuhu

I ask God the Blessed and Almighty to protect you with His protection, and guide you with His guidance, and make right your judgement, and make firm your steps, and grant you victory over your enemy, and grant you success for what He loves and is pleased with. Indeed He is excellent as Lord and excellent as Helper.

The Almighty has said: ‘So fight in the path of God. Only bear what you yourself can deal with, and rouse the believers. Perhaps God will ward off the might of those who have disbelieved. And God is mightier in might and mightier in inflicting damage’- (Surat al-Nisa’ 84).

As it is from the aspect of incitement to fight the enemies of God and the apostates and inflicting havoc on them and inciting the brothers to fight them, the Amir al-Mu’mineen Sheikh Abu Bakr al-Qurashi al-Baghdadi (may God protect him) has ordered to give payments in golden dinars to all who inflict havoc in destroying the arms and equipment of the enemies of God Almighty, and that is according to the following arrangement:

. Aircraft (fighter jets/helicopters/drones): giving a car whose value is no less than 10 golden dinars of 21 carats to the detachment or person and that is according to the directives of the amir.

. Tanks: payment is to be given according to the manner in which they have been destroyed as follows:

Giving 7 golden dinars for everyone who blows up a tank with any weapons even if it is by land mines controlled by wire or control devices from a distance except land mines that not controlled from a distance. The exception also is blowing up with guided missiles, for which only 1 golden dinar is to be given.

. Armoured cars in their various types and armoured vehicles: giving 4 golden dinars except for what is blown up with a land mine.

. General vehicles: giving 2 dinars except what is blown up with an uncontrolled land mine.

. Sniper: giving of every apostate or disbeliever: giving 1 dinar if it is photographed and half a dinar if there is a witness with it.

. Support: every projectile that achieves direct hits, there is to given 1 silver dirham to the detachment on the basis that there is a witness or photography. This in in the event of not knowing the type of losses of the enemy. As for in the event of knowing the losses of the enemy, it is to be given for the biggest target and not for every target, provided the news should be on the same day.

. Using chemical weapons with projectiles and rockets: for every projectile that hits the target: 10 silver dirhams are to be given to the detachment.

. Killing an apostate or disbelieving soldier: 10 silver dirhams are to be give whatever the means of killing, except sniper.

. Capturing an apostate or disbelieving soldier: 1 golden dinar is to be given.

[Stamp on top of page]:

Islamic State
Delegated Committee

[Stamp on bottom of page]:

Islamic State
Diwan al-Jund
General Administration/The Amir

[In handwriting]:

To be circulated to all sectors and all the divisions are to be informed of circulating to the brigades, battalions and detachments.

Mechanism of giving the payment from the Bayt al-Mal:

. The fighting brother or unit must submit a request to the direct amir or administrative official, with the target that has been achieved in the battle or the expedition, while offering the evidence to prove it from witnesses or photography.

. The direct amir must be sure of the truthfulness of the request and the witnesses and certify it, and he is to give a certified copy to the person making the request, while referring a detailed report to the general administrative official in the battalion/brigade/division, on the basis that the requests should be brought together every 10 days and submitted to the Bayt al-Mal so that they can be disbursed to the fighters. And if the lack of truthfulness of the request is established, the matter is to be referred to the military judiciary.

. And the Bayt al-Mal is authorised by any other means [to transfer the disbursements] provided it should be quicker than this means.

. For the amirs (amir of the division and below): for each amir there is to be a deduction of 1% of the payment granted to the fighters who are under his amirship. An example of that:

. The support unit has launched 10 projectiles, 5 of which hit the target. So it is to be given 5 silver dirhams from which there is to be the following deductions:

. 1% for the amir of the detachment.
. 1% for the amir of the general support.
. 1% for the amir of the division.
. So 97% goes to the detachment.

A brother has blown up a Hummer vehicle with a land time through connection with a wire or control device at a distance:

. 1% for the amir of the detachment.
. 1% for the amir of the squadron.
. 1% for the amir of the platoon.
. 1% for the amir of the battalion.
. 1% for the amir of the brigade.
. 1% for the amir of the division.
. So 94% goes to the fighting brother.

If these brothers are his amirs.

. If the brother is killed after submitting the request and referring it to the Bayt al-Mal, the payment is to be disbursed to his family. As for if he is killed during the battle, his reward falls upon God.

And may God reward you best.


1. This system of payment is to be effective from date 1 Dhu al-Hijja 1437 AH and for a period of 3 months.
2. It must be circulated to all the soldiers in the battalions, brigades and divisions.

Islamic State
Delegated Committee.

[Comment: In this document we get an idea of the Islamic State’s conventional military structures. From smallest to largest, these are: detachment (mafraza), platoon (faseel), squadron (sarya), battalion (katiba), brigade (liwa) and division (farqa). In addition, this document confirms that Islamic State approved use of chemical weapons against its adversaries].

Circular no. 39 from the Islamic State’s Diwan al-Qada wa al-Madhalim

Islamic State
Diwan al-Qada wa al-Madhalim

Issue no. 2915
Date: 29 Rabi’ al-Awal 1437 AH corresponding to 10 January 2016 CE

In the name of God, the Compassionate, the Merciful and the best prayers and most complete salutations be upon our Prophet and all his family and companions.

Circular no. 39

To the dear brothers the judges of the wilayas and all the judges in the courts of the Islamic State: as-salam alaykum wa rahmat Allah wa brakatuhu. Indeed I commend to you God, besides Whom there is no deity, and I ask Him that you should be well and in good health.

Subject: Monthly Report

The Diwan al-Qada wa al-Madhalim has noticed through the reports referred by you that they are not detailed in terms of number of referred and settled cases and cases under consideration and the numbers of prisoners and the like of details and thus we send to you attached the specimen monthly report to be adopted by you and to be sure of the necessity of complying with referral of the monthly report on every 27th day of every Hijri month.

We ask God to grant us and you success and the right path.

1. Archive

1. Copy of the monthly report
2. CD containing a copy of the specimen.

Islamic State
Diwan al-Qada wa al-Madhalim
The amir

The Structure of the Islamic State’s Real Estate Offices

Diwan al-Aqarat wa al-Kharaj

Real Estate Centre of the Wilaya
Sector Office

Organizational Framework for the Real Estate Office

Islamic State
Diwan al-Aqarat
The amir


*(Update 28 November 2019): Previously read as possibly being ‘real estate interviews’ (المقابلات العقارية) but on reflection appears to read as ‘real estate transactions’ (المعاملات العقارية).

The Confession of Abu Tahrir al-Urduni: Context and Analysis

Abu Tahrir al-Urduni

Like Nidhal al-Baridi, Abu Tahrir al-Urduni (Nasir Suleiman Qasim) was among those executed for supposed involvement in the assassination of Abu Hashim al-Idlibi, the first amir of Jaysh Khalid bin al-Waleed (JKBW). Also like Nidhal, Abu Tahrir was later exonerated of responsibility for the assassination of The video clip I uploaded is from the interrogations the group carried out with Abu Tahrir following the assassination of Abu Hashim. In sum, Abu Tahrir affirms in the video that he is of Jordanian nationality and commands the engineering squadron in the military section of JKBW. He says that Nidhal approached him and told him not to go ‘the north’/Iraq (i.e. to go to the areas under the control of the Islamic State, a point confirming the relations between the Islamic State and JKBW). Supposedly, Nidhal and others were planning to hand over control of the Yarmouk Basin area to Abu Obeida Qahtan, and JKBW would withdraw from the area and things would return to as they were in the days of Liwa Shuhada’ al-Yarmouk. As part of the supposed new arrangement, Abu Tahrir would receive the position of overall military commander. However, note that Abu Tahrir does not profess to know what happened following the assassination of Abu Hashim, though the supposed general idea was that he should play a role in creating chaos in the Yarmouk Basin area as part of the conspiracy.

For some context, note that Abu Tahrir was in Liwa Shuhada’ al-Yarmouk prior to the formation of JKBW in May 2016. It would appear that he had previously been involved in the Southern Front group called the Syrian Revolutionaries Front (SRF), which outlived the original Western-backed SRF of northern Syria that was destroyed by Jabhat al-Nusra and other groups in 2014. The southern SRF issued the following statement at the end of August 2015 to affirm that Abu Tahrir was no longer affiliated with the group.

“Southern Front
Syrian Revolutionaries Front

General Command
Monday: 31st August 2015

In the name of God, the Compassionate, the Merciful


Concerning news that has been circulated claiming that Abu Tahrir is a military commander with the Syrian Revolutionaries Front, we deny this and affirm the lack of truth of this news, and affirm that Abu Tahrir is not a member of the Syrian Revolutionaries Front and is not affliated with any formation or group with us. And he was expelled more than a year ago, but he has constantly been trying to return on the basis of various pretexts, but he is not trusted in terms of security and we know he has more than one link. And it was clear here that he suffers from psychological illnesses.

We also affirm that all the military commanders in the Syrian Revolutionaries Front are of its sons and well known among the sons of Syria, and there is no non-Syrian member or commander.

General Command
Syrian Revolutionaries Front.”

A correspondent in Deraa for the pro-opposition outlet Enab Baladi affirmed that Abu Tahrir had participated in a number of battles in west Deraa countryside, including the assault on Tel al-Jumu’. The correspondent also claimed that Abu Tahrir was known for his strong links with the Jordanian intelligence.

As with the confessions of Nidhal al-Baridi, be careful about taking Abu Tahrir’s confession at face value (though it is clear he held the position he says he held in JKBW), particularly in light of the fact he was subsequently exonerated of responsibility for the assassination.

The Video Confession of Abu Tahrir al-Urduni of Jaysh Khalid bin al-Waleed

(Rough translation of the testimony).

– My name is Naser Suleiman Qasim al-Jahmawi of Jordanian nationality. My father’s name is Suleiman. His name is on my passport. I am in Jaysh Khalid bin al-Waleed, the leader of the engineering squadron in the military division. Nidhal came to me in the base. He asked me saying: What are you intending to do, Abu Tahrir? I said: I am intending to go to the north to Iraq. He said to me: stay here with us and don’t go. In the coming days the area will change entirely. I spoke with him at length: what do you mean by these words? He said: By God we intend to hand over things to Sheikh Abu Obeida as the general amir, and many brothers in the north according to their request, I want to make sure this area avoids the bombing of the coalition aircraft. And Jaysh Khalid bin al-Waleed will withdraw from this area and it will return to the state it was in the days of Liwa Shuhada’ al-Yarmouk. I rejected this matter later he said: oh Abu Tahrir stay here with us, don’t go, the coming days will be better. I want to cause chaos in this area and explosions: I want this chaos so that I can take hold of security in the area entirely.

I rejected at first, later he said: I want you to place for me a mine on the Jamla-Abideen road. I will give you all the instructions. And you, if when we ask you oh brother, blow it up even if you blow it up in the air but make for me a disturbance in the area, this area. We want there to be caused in it a a security state of affairs so the security authority we want it to be entirely in our hands and Sheikh Abu Obeida will be the general amir for the area.

– And what would you receive?

– The position of military commander in the area. I agreed to this talk and it happened that on the evening of that day I went and dug a small hole and it is present now and I waited there for half an hour and nothing happened and I did not contact them and I returned to the base and I remained in the base for the time.

– Where is the site of the hole?

– It is nearer to Jamla than Abideen on the main road.

– And after the operation of the assassination of Abu Hashim: what happened?

– I don’t know by God about this thing.