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


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].

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].