No. 3 Date: 15 Rajab 1438 corresponding to…[12 April 2017]
In the name of God, the Compassionate, the Merciful
Praise be to God alone and prayers and peace be upon the one after whom there is no prophet. As for what follows:
To the brother the wali (may God help him and make his steps right), as-salam alaykum wa rahmat Allah wa barakatuhu. As for what follows:
After checking with the financial brother on the issue of marriage grant for the brother Abu Ali al-Tahari, the following has become clear:
Among the conditions to obtain a marriage grant is that a whole year must have passed for the brother since the date he gave allegiance. The brother Abu Ali al-Tahari has not fulfilled this condition yet since he left the Dawla then undertook the training camp again.
And God is the guarantor of success and the one who guides to the straight path
Stamp and signature
Islamic State Wilayat al-Raqqa/southern sector The amir
Final budget for the month of Safr 1438 AH Wilaya/Diwan: Wilayat Halab
Date: 29 Muharram 1438 AH corresponding to 30 October 2016 CE
No.
Classification
Heading
Number
Sum ($)/Quantity
Total ($)
Notes
1
Operatives [1-13]
Soldiers
1106
40.00
44,240
2
Soldiers in the centres
140
40.00
5,600
3
Soldiers’ wives
1339
40.00
53,560
4
Soldiers’ children
2642
28.00
73,976
5
Support for soldiers’ dependent parents
422
40.00
16,880
6
Support for soldiers’ other dependents
97
24.00
2,328
7
Wives in the land of kufr
0
40.00
0
8
Children in the land of kufr
0
28.00
0
9
Grant for judges
4
160.00
640
10
Supporters
0
32.00
0
11
Wives of supporters
0
32.00
0
12
Children of supporters
0
24.00
0
13
Delayed sponsorships
0
0.00
0
14
Martyrs [14-18]
Martyrs
3834
0.00
0
15
Martyrs’ wives
1833
48.00
87,984
16
Martyrs’ children
3668
28.00
102,704
17
Support for martyrs’ dependent parents
518
40.00
20,720
18
Support for martyrs’ other dependents
86
24.00
2,064
19
Prisoners [19-23]
Prisoners’ wives
50
48.00
2400
20
Prisoners
50
0.00
0
21
Prisoners’ children
126
28.00
3,528
22
Support for prisoners’ dependent parents
0
40.00
0
23
Support for other dependents of prisoners
0
24.00
0
24
Missing members [24-28]
Wives of missing persons
29
40.00
1160
25
Missing members
26
0.00
0
26
Missing members’ children
51
28.00
1428
27
Support for missing members’ dependent parents
0
40.00
0
28
Support for missing members’ other dependents
0
24.00
0
29
Handicapped members [29-33]
Handicapped members
0
160.00
0
30
Handicapped members’ wives
0
40.00
0
31
Handicapped members’ children
0
28.00
0
32
Support for handicapped members’ dependent parents
0
40.00
0
33
Support for handicapped members’ other dependents
0
24.00
0
34
Various [34-43]
Feeding the soldiers
1106
20.00
22,120
35
Funds for condolences of the martyr
258
400.00
103,200
36
Rent fees
1
15,000.00
15,000
37
Feeding the prisoners
1050
20.00
21,000
38
Marrying the virgin
8
640.00
5120
39
Marrying a martyr’s widow
3
800.00
2400
40
Furnishing houses
11
240.00
2640
41
Employees’ salaries
1
79,440.00
79,440
42
Da‘wa and Mosques
1
11,200.00
11,200
43
Feeding the supporters
0
20.00
0
44
Fuel and maintenance [44-53]
Gasoline cars
46
144.00
9373.58
45
Diesel cars
51
360.00
8660.38
46
Diesel for heavy equipment
37
600.00
10,471.70
47
Motorbikes of Dawla
239
24.00
8116.98
48
Motorbikes of employees
0
24.00
0
49
Maintaining and repairing the cars
120
75.00
9000
50
Maintaining heavy equipment
37
200.00
7400
51
Electrical generators
12
408.00
2309.43
Referral of a detailed inventory
52
Gasoline of the Hisba cars
6
720.00
6113.21
53
Diesel of the Hisba cars
17
720.00
5773.58
54
Emergency funds
1
50,000.00
50,000
Designated for the Delegated Committee
Note: 20% has been deducted from the budget items except: food, rental fees, maintenance and repair of cars, employees’ salaries.
Total ($): 798,550.87 Exchange rate [Syrian pounds to dollar]: 530 Price of gasoline [per litre in Syrian pounds]: 750 Price of diesel [per litre in Syrian pounds]: 250
Islamic State Diwan Bayt al-Mal Money commission- The amir
NB: This is an important document that should be compared with the Money Commission’s letter from July 2016 establishing salary schemes and grants. It would appear that by the time of the beginning of Hijra year 1438 AH (October 2016 CE), a decision had been made to cut most expenses by 20%, including fighters’ basic salaries (reduced from $50 to $40), additions to salaries for each wife of a fighter (reduced from $50 to $40), additions to salaries for each child of a fighter (reduced from $35 to $28), and marriage grants (reduced from $800 to $640 for marrying a virgin, and from $1000 to $800 for marrying a martyr’s widow).
The document also establishes that the widely reported claim in early 2016 about a 50% reduction in all salaries, based on a purported financial department document published by the news site Aleppo 24 and archived and translated in my original archive of Islamic State documents (Specimen 12Q), cannot actually have been implemented at that time. Either that purported document is not authentic (viewed in this light, there do appear to be some oddities about the formatting and stamping of the document, though another document sourced to Aleppo 24 is authentic), or the document is real but the supposed decision just was not implemented, in contrast with this 20% reduction by late 2016/early 2017 in most expenses that is now well documented from authentic documents and records I have seen.
Number: n-8kh Date: 12 Shawwal 1437 AH Corresponding to 17 July 2016 CE
In the name of God, the Compassionate, the Merciful
To the ennobled amir of the Central Office to Track Grievances (may God protect him)
Subject: response to queries
I ask God Almighty that my letter should reach while you are in the best state of health and wellness, and that He should make Islam and Muslims benefit through you, and that He should make you among those who serve His religion.
In response to your letter- dear shaykh- no. 96/10 on date 9 Shawwal 1437 AH regarding the contexts and policy of the Diwan Bayt al-Mal that is followed in the matters mentioned in your letter, we start by clarifying the queries as follows, seeking help in God:
a) Salary of the brother [i.e. the Islamic State member] ($50) b) Salary of the brother’s wife ($50) c) Salary of the brother’s children who are not mature ($35) d) Salary of the brother’s children who are mature (the sister)- $50
The salary of the handicapped brother (who cannot serve himself) is to be doubled with regards to himself, his children, his wife and providing support for dependents.
The salary is an acquired right established by the imam [the caliph] for every brother [i.e. for every member of the Islamic State]. The brother has the right to demand it after the time for it has passed, with the exception of the mutasayyib [the one absent without leave], as clarified in the circular of the Delegated Committee no. 7t-c-13 on date 25 Ramadan 1437 AH.
2. Sum for food expenses:
a) It is $30 a month for every brother and $60 for every brother who is wounded and receiving his treatment in the abode he goes to seek treatment. The sum is not given by hand.
b) It is not an acquired right.
c) The brother does not have the right to demand it.
d) It is allowed for the sum to be distributed by hand to the one whose work is by nature outside the base on most days of the month, and to the one who spends his recovery period in the home. The principle regarding food is that it is collective [i.e. the sum is for the whole family].
3. Marriage grant
It is $800 for [marriage to] the virgin, and $1000 for the one marrying a widow.
. Its restrictions
a) With regards to marrying the virgin, the condition imposed on the brother is that he should be a bachelor. The exceptions to this are the married brother whose wife rejected hijra with him to the abode of Islam, the one whose wife left him because of the fact that he is a mujahid, and the one whose only wife was killed.
b) With regards to marrying the widow, the condition is that she should be a martyr’s widow, and every brother who marries a martyr’s widow and then divorces her before a year has passed must return what has remained of her mahr [the payment made by the husband to the wife] in accordance with the circular of the Delegated Committee no. 63 on date 11 Sha’aban 1437 AH.
c) The marriage grant is an endowment for matters of marriage. Furnishing the home and non-necessary needs do not come under it.
No. 969 Date: 13 Dhu al-Q’ida 1436 AH corresponding to 28 August 2015 CE
In the name of God, the Compassionate, the Merciful
The brothers/officials of the areas, centres and sectors (may God protect them)
As-salam alaykum wa rahmat Allah wa barakatuhu
I ask God for this letter of mine to reach you while you are in the best state of health and wellness, and that He should make you among those who serve His religion, and that He should make Islam and Muslims benefit through you.
We inform you it has been decided to prohibit dealing in the new Syrian currency (500-1000 notes) per directive of the Diwan Bayt al-Mal.
So we ask you to review and implement this directive by not dealing in the two aforementioned notes, while informing those under your stead about this.
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].
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.
Notes:
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].
The Islamic State Archives 