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
In the name of God, the Compassionate, the Merciful
Islamic State Caliphate on the Prophetic Methodology Diwan Bayt al-Mal Banks Administration
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.
Islamic Banks Administration
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].
. 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 Signature:
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
Agree I do not agree for the following reasons:
Position: Name: Date: Signature:
[NB: this part is blank]
Fourth: Opinion of the side from which he is to be transferred