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In Islam, the practice of takfir, or excommunication, is theologically perilous. The punishment for apostasy is death. And yet Zarqawi heedlessly expanded the range of behavior that could make Muslims infidels. Related Story What Motivates Terrorists? Denying the holiness of the Koran or the prophecies of Muhammad is straightforward apostasy. But Zarqawi and the state he spawned take the position that many other acts can remove a Muslim from Islam.
Being a Shiite, as most Iraqi Arabs are, meets the standard as well, because the Islamic State regards Shiism as innovation, and to innovate on the Koran is to deny its initial perfection. The Islamic State claims that common Shiite practices, such as worship at the graves of imams and public self-flagellation, have no basis in the Koran or in the example of the Prophet. That means roughly million Shia are marked for death. So too are the heads of state of every Muslim country, who have elevated man-made law above Sharia by running for office or enforcing laws not made by God.
Following takfiri doctrine, the Islamic State is committed to purifying the world by killing vast numbers of people. The lack of objective reporting from its territory makes the true extent of the slaughter unknowable, but social-media posts from the region suggest that individual executions happen more or less continually, and mass executions every few weeks.
Exempted from automatic execution, it appears, are Christians who do not resist their new government. Baghdadi permits them to live, as long as they pay a special tax, known as the jizya, and acknowledge their subjugation.
The Koranic authority for this practice is not in dispute. Hence, perhaps, the incredulity and denial with which Westerners have greeted news of the theology and practices of the Islamic State. Many refuse to believe that this group is as devout as it claims to be, or as backward-looking or apocalyptic as its actions and statements suggest.
Their skepticism is comprehensible. Look instead, these scholars urged, to the conditions in which these ideologies arose—the bad governance, the shifting social mores, the humiliation of living in lands valued only for their oil. Without acknowledgment of these factors, no explanation of the rise of the Islamic State could be complete. It is, of course, reassuring to know that the vast majority of Muslims have zero interest in replacing Hollywood movies with public executions as evening entertainment.
Of partial Lebanese descent, Haykel grew up in Lebanon and the United States, and when he talks through his Mephistophelian goatee, there is a hint of an unplaceable foreign accent. According to Haykel, the ranks of the Islamic State are deeply infused with religious vigor.
Koranic quotations are ubiquitous. This behavior includes a number of practices that modern Muslims tend to prefer not to acknowledge as integral to their sacred texts.
The Koran specifies crucifixion as one of the only punishments permitted for enemies of Islam. Leaders of the Islamic State have taken emulation of Muhammad as strict duty, and have revived traditions that have been dormant for hundreds of years.
They conquered most of what is now Saudi Arabia, and their strict practices survive in a diluted version of Sharia there. And why would it? Silence on slavery probably reflected strategic thinking, with public sympathies in mind: when the Islamic State began enslaving people, even some of its supporters balked.
Nonetheless, the caliphate has continued to embrace slavery and crucifixion without apology. A study group of Islamic State scholars had convened, on government orders, to resolve this issue. Territory Tens of thousands of foreign Muslims are thought to have immigrated to the Islamic State. Many have come to fight, and many intend to die. Peter R. Online recruitment has also widened the demographics of the jihadist community, by allowing conservative Muslim women—physically isolated in their homes—to reach out to recruiters, radicalize, and arrange passage to Syria.
Through its appeals to both genders, the Islamic State hopes to build a complete society. For three years he was a televangelist on Iqraa TV in Cairo, but he left after the station objected to his frequent calls to establish a caliphate. Now he preaches on Facebook and Twitter. Related Story Pilgrims to the Islamic State Cerantonio—a big, friendly man with a bookish demeanor—told me he blanches at beheading videos.
He hates seeing the violence, even though supporters of the Islamic State are required to endorse it. He speaks out, controversially among jihadists, against suicide bombing, on the grounds that God forbids suicide; he differs from the Islamic State on a few other points as well.
He has the kind of unkempt facial hair one sees on certain overgrown fans of The Lord of the Rings, and his obsession with Islamic apocalypticism felt familiar. He is stuck in Melbourne, where he is well known to the local constabulary. If Cerantonio were caught facilitating the movement of individuals to the Islamic State, he would be imprisoned.
Cerantonio grew up there in a half-Irish, half-Calabrian family. On a typical street one can find African restaurants, Vietnamese shops, and young Arabs walking around in the Salafi uniform of scraggly beard, long shirt, and trousers ending halfway down the calves. Cerantonio explained the joy he felt when Baghdadi was declared the caliph on June 29—and the sudden, magnetic attraction that Mesopotamia began to exert on him and his friends.
Baghdadi spoke at length of the importance of the caliphate in his Mosul sermon. He said that to revive the institution of the caliphate—which had not functioned except in name for about 1, years—was a communal obligation. Unlike bin Laden, and unlike those false caliphs of the Ottoman empire, he is Qurayshi. The caliphate, Cerantonio told me, is not just a political entity but also a vehicle for salvation.
They are neither obviously saved nor definitively condemned. Similarly, Cerantonio said, the Muslim who acknowledges one omnipotent god and prays, but who dies without pledging himself to a valid caliph and incurring the obligations of that oath, has failed to live a fully Islamic life. I pointed out that this means the vast majority of Muslims in history, and all who passed away between and , died a death of disbelief.
Cerantonio nodded gravely. This last criterion, Cerantonio said, is the hardest to fulfill, and requires that the caliph have territory in which he can enforce Islamic law. He and others spoke quietly to those in power and told them that further delay would be sinful. Social-media posts from the Islamic State suggest that executions happen more or less continually.
They prepared a letter to various powerful members of ISIS, airing their displeasure at the failure to appoint a caliph, but were pacified by Adnani, the spokesman, who let them in on a secret—that a caliphate had already been declared, long before the public announcement.
They had their legitimate caliph, and at that point there was only one option. His report, among others, suggests a still-steady inflow of foreigners, ready to give up everything at home for a shot at paradise in the worst place on Earth. They all expressed desire to emigrate to the Islamic State, as many of their colleagues already had, but the authorities had confiscated their passports.
Like Cerantonio, they regarded the caliphate as the only righteous government on Earth, though none would confess having pledged allegiance. He frequently appears on cable news, as one of the few people producers can book who will defend the Islamic State vociferously, until his mike is cut. He has a reputation in the United Kingdom as a loathsome blowhard, but he and his disciples sincerely believe in the Islamic State and, on matters of doctrine, speak in its voice.
Choudary and the others feature prominently in the Twitter feeds of Islamic State residents, and Abu Baraa maintains a YouTube channel to answer questions about Sharia.
Since September, authorities have been investigating the three men on suspicion of supporting terrorism. Because of this investigation, they had to meet me separately: communication among them would have violated the terms of their bail.
But speaking with them felt like speaking with the same person wearing different masks. Choudary met me in a candy shop in the East London suburb of Ilford. He was dressed smartly, in a crisp blue tunic reaching nearly to his ankles, and sipped a Red Bull while we talked. But create a caliphate, and this law, along with a huge body of other jurisprudence, suddenly awakens.
In theory, all Muslims are obliged to immigrate to the territory where the caliph is applying these laws.
On the day I met Choudary, Abu Rumaysah tweeted out a picture of himself with a Kalashnikov in one arm and his newborn son in the other.
But Cerantonio makes a case that Rome meant the Eastern Roman empire, which had its capital in what is now Istanbul. Adjusted Gross Income Gross income reduced by business and other specified expenses of individual taxpayers. Baghdadi permits them to live, as long as they pay a special tax, known as the jizya, and acknowledge their subjugation. Adjusted Trial Balance A trial balance prepared after all adjusting entries have been recorded and posted to the accounts. Of partial Lebanese descent, Haykel grew up in Lebanon and the United States, and when he talks through his Mephistophelian goatee, there is a hint of an unplaceable foreign accent.
A taxpayer's adjusted basis in property is deducted from the amount realized to find the gain or loss on sale or disposition. After its battle in Dabiq, Cerantonio said, the caliphate will expand and sack Istanbul.
For three years he was a televangelist on Iqraa TV in Cairo, but he left after the station objected to his frequent calls to establish a caliphate. Just as Dajjal prepares to finish them off, Jesus—the second-most-revered prophet in Islam—will return to Earth, spear Dajjal, and lead the Muslims to victory.
Yes, it has attracted psychopaths and adventure seekers, drawn largely from the disaffected populations of the Middle East and Europe. Baghdadi permits them to live, as long as they pay a special tax, known as the jizya, and acknowledge their subjugation.
His foot soldiers navigated the modern world confidently. It is also an important figure in the basis of many other individual planning issues as well as a key line item on the IRS form and required state forms. During the last years of the U. Expenses are recognized when incurred rather than when paid. The AICPA establishes ethical and auditing standards as well as standards for other services performed by its members. For three years he was a televangelist on Iqraa TV in Cairo, but he left after the station objected to his frequent calls to establish a caliphate.
Yes, it has attracted psychopaths and adventure seekers, drawn largely from the disaffected populations of the Middle East and Europe. During the last years of the U. The AICPA establishes ethical and auditing standards as well as standards for other services performed by its members.
Accrual The recognition of an expense or revenue that has occurred but has not yet been recorded. And yet Zarqawi heedlessly expanded the range of behavior that could make Muslims infidels. Social-media posts from the Islamic State suggest that executions happen more or less continually. The AICPA establishes ethical and auditing standards as well as standards for other services performed by its members. Nonetheless, the caliphate has continued to embrace slavery and crucifixion without apology.
They often speak in codes and allusions that sound odd or old-fashioned to non-Muslims, but refer to specific traditions and texts of early Islam. Adjusted Trial Balance A trial balance prepared after all adjusting entries have been recorded and posted to the accounts. Now he preaches on Facebook and Twitter. The Islamic State, by contrast, requires territory to remain legitimate, and a top-down structure to rule it. The reality is that the Islamic State is Islamic. Koranic quotations are ubiquitous.
Receipts for shares of foreign company stock maintained by an intermediary indicating ownership. During the last years of the U. Its bureaucracy is divided into civil and military arms, and its territory into provinces.
Nonetheless, the caliphate has continued to embrace slavery and crucifixion without apology. Zawahiri has not pledged allegiance to Baghdadi, and he is increasingly hated by his fellow jihadists.