Establishment of 'War Spoils' Department by ISIS to Manage Captured Areas

Internal documents from the Islamic State group reveal that the organization has established a special 'War Spoils' department to advance its warfare and manage the extensive territories it controls in Syria and Iraq. This department finances the group through the sale of natural resources such as oil and human trafficking. Reuters reports that during a May raid by U.S. special forces in Syria, in which Abu Sayyaf, a senior financial officer of ISIS, was killed, documents and internal records of the group were seized by American forces. The documents, parts of which have been provided to Reuters, contain new details about the administrative hierarchy of the group, competition among its officials and commanders, and legal regulations in the form of religious fatwas. American officials state that these documents have significantly aided their understanding of the group's operational methods, which have been surprisingly effective in controlling the areas under their influence. The documents illustrate how a small jihadist group has been able to organize a complex administrative system and manage a vast territory. Brett McGurk, the special envoy of Barack Obama in the international coalition against ISIS, told Reuters that 'these documents reveal extensive details about the operational methods, organization, and administrative division of this group.' ISIS's administrative structure is divided into 'Diwans' and various committees. One of the 'Diwans,' equivalent to a ministry, is responsible for the exploitation and sale of natural resources such as oil and the collection and sale of antiquities. Another Diwan is responsible for 'War Spoils,' including slaves. Ayman al-Tamimi, a senior expert at the Middle East Institute who has extensive knowledge of ISIS, states, 'This group has invested more than any other jihadist group in building a governing system in the form of an Islamic caliphate. Therefore, in addition to resolving and managing current affairs in the areas under its control, creating a formal and quasi-governmental structure enhances the group's image as a state.' The documents also show how precisely and statistically the Islamic State operates in the oil and gas sector, although according to a senior U.S. State Department official in the energy sector, its methods are not particularly complex or sophisticated. According to American officials, these documents have helped make the international coalition's attacks on the group's positions more precise and targeted. The U.S. and its allies in this coalition have attempted to target oil facilities under the control of this group and its senior officials with extensive airstrikes. The documents also indicate that, like any bureaucracy, there is competition and personal conflicts among the group's officials and commanders. The Diwan of Natural Resources announced in a letter dated November 21, 2014, that Abu Sayyaf was responsible for matters related to antiquities. Part of this letter states, 'The reason is that Abu Sayyaf is very knowledgeable in this area, and Abu Jihad al-Tunisi is a naive person who cannot manage this sector.' Reuters emphasizes that it has not yet been able to verify the authenticity of the documents it has received. What has come into Reuters's possession appears to be a small part of a larger collection of documents and information that U.S. special forces obtained during one of their raids in Syria, including written documents, CDs, DVDs, and files stored on computer drives. A significant portion of these documents consists of fatwas addressing issues such as the rape of female prisoners, how to treat slaves with small children, and the abduction of children from their parents to cover travel costs and join jihad. Last week, Reuters reported that a new fatwa from this group has surfaced, prohibiting the exploitation of human organs. The revelation of this fatwa raised concerns that the Islamic State may also be involved in human organ trafficking. The group explains its regulations regarding the treatment of women captured from 'infidel communities' in a booklet titled 'On Divine Laws Regarding Captives and Slaves.' This booklet, quoting the Prophet of Islam, instructs its fighters to treat their captives with 'kindness and ruthlessness.' In one part of the booklet, it states that slave women should not be separated from their small children, but in another section, it permits fighters to rape these women. Ayman al-Tamimi, a Middle East expert, states that the purpose of issuing fatwas is to solidify the group's position as a government or Islamic caliphate. These fatwas apply not only to the areas controlled by the group in Syria and Iraq but also to any other region in the Middle East, North Africa, and Central and South Asia where the group's agents are active. Some of these fatwas even cover minor and worldly issues. In another part of these documents, regulations regarding the collection of personal information and how to contact volunteers wishing to join the group, including their name, gender, phone number, Telegram, Skype, or WhatsApp details, are explained.