Drawing on official publications, propaganda from the Islamic State, and internal administrative documents, this paper seeks to provide a more comprehensive overview of the system of zakat and charities that existed under the Islamic State when it controlled territory at the height of its power in Iraq and Syria. The paper argues that the system of zakat should not be seen as a mere front for extortion and terrorism financing but rather was in keeping with the Islamic State's ideological vision of itself as the ideal Islamic polity and society.
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