Divinity Atlas

Sacred Correspondences
Organizations

Islamic State

Also Known As ISIS · ISIL · Daesh · Islamic State of Iraq and the Levant
Militant Organization

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Islamic State is a Salafi jihadist armed group that grew out of the insurgency in occupied Iraq and declared itself a caliphate in June 2014, claiming the obedience of Muslims everywhere. That claim was rejected across the mainstream of Sunni and Shia scholarship, on grounds of procedure, of its takfir of other Muslims, and of its conduct; the open letter addressed to its leader by more than a hundred Muslim scholars in September 2014 set the rejection out point by point. A United Nations commission of inquiry found that its 2014 campaign against the Yazidis of Sinjar constituted genocide. The atlas records the group because its religious claims are part of the record, not because they were accepted.

Facts
Disputed
Origin Period
from 2014 1
The organization traces an organizational lineage back to al-Qaeda in Iraq, founded in 2004, through several name changes before declaring itself a caliphate. Scholars differ on which point counts as the group's own origin: this entry records 2014, the caliphate declaration under which it took the name Islamic State and claimed the obedience of Muslims everywhere, since the entity as such is the caliphate claim rather than any of its organizational predecessors.
Institutional Wealth or Finances
At its territorial peak around 2015, the Islamic State was, by multiple analysts' assessments, the wealthiest terrorist organization in history. A 2015 breakdown attributes about 500 million US dollars to oil and gas sales and about 360 million to taxation and extortion, plus a one time roughly 500 million US dollar haul from looting Mosul's bank vaults in 2014; oil revenue alone fell from around 40 million US dollars a month in 2015 toward about 4 million a month by late 2016 under coalition counter finance pressure. 5
Total annual figures across different analysts range from several hundred million to roughly six billion US dollars depending on which revenue streams and years are aggregated; this entry follows the itemized breakdown for 2015 components that admit clearer individual sourcing.
History
Historical Note
More than a hundred Muslim scholars addressed an open letter to the group's leader in September 2014 setting out, point by point, the religious and legal grounds for rejecting its claimed caliphate. 2
Status
Current StatusSourced to the subject's own account
No longer holds territory as the caliphate it declared in 2014; continues today as a dispersed insurgent network, with Africa now its main operational centre, provinces in Nigeria, the Democratic Republic of Congo, Mozambique, Somalia, Mali and Niger accounting for most of its recorded attacks in 2026. 4
Finances
Basis of the Wealth Figure
Journalistic or Scholarly Estimate 5
Financial Disclosure Regime
The Islamic State published no financial accounts; its revenue has been reconstructed after the fact by governments, coalition intelligence and researchers, including RAND and the International Centre for the Study of Radicalisation, from captured documents, oil market data and financial intelligence tracking. 5
Wealth Figure As Of Year
2015 5
Origins
Founder
No single founder. Grew out of the Sunni insurgency in occupied Iraq, evolving through al-Qaeda in Iraq and its successor organizations, with Abu Bakr al-Baghdadi leading the group when it declared itself a caliphate in June 2014. 1
Founded
Grew out of the Sunni insurgency in occupied Iraq before declaring itself a caliphate in June 2014. 1
Evidence
History of the Accusation
A United Nations commission of inquiry concluded that the 2014 campaign against the Yazidis of Sinjar amounted to genocide 3
Debunked
Point in Dispute
Islamic State declared a caliphate in June 2014 and claimed the obedience of Muslims everywhere; Mona Hassan's Longing for the Lost Caliphate: A Transregional History (Princeton University Press, 2016) situates the claim's rejection across the mainstream of Sunni and Shia scholarship in the long history of caliphal claims contested on grounds of procedure and legitimacy. 2
Learn More
The Declaration of 2014 and How Scholars Answered It

On 29 June 2014 the group announced the restoration of the caliphate and called on Muslims everywhere to give allegiance to its leader. The claim is what brings it within the scope of a religious atlas: a caliphate is a specific institution in Islamic political thought, abolished in 1924, and asserting it is a religious as well as a military act.

The answer from Muslim scholarship was quick, public and detailed. In September 2014 more than a hundred and twenty scholars and jurists from across the Sunni world published an open letter addressed to the group's leader, setting out point by point why the declaration and the practices attached to it did not meet the requirements of Islamic law as those scholars understood them. Their objections were procedural and substantive together: that a caliphate requires the consensus of Muslims and of their scholars and cannot be self-proclaimed; that the qualifications for the office were not met; that the pronouncing of other Muslims as unbelievers is forbidden except within narrow limits; and that a long list of specific practices was contrary to established law.

Al-Azhar in Cairo, the Saudi Council of Senior Scholars, and Shia authorities issued rejections of their own. The atlas records the claim and its reception because both belong to the record, and it records the rejection as the position of the bodies that stated it.

Findings on Record, and Why the Atlas Keeps the Entry

A reference work that covers religion has to decide what to do with a movement whose religious claims were rejected by the tradition it claimed. Omitting it would leave the rejection unexplained and would remove from the record the documents in which Muslim scholars set out what a caliphate is and is not. Including it risks reading as endorsement. The atlas takes the first risk and states the reason here.

The findings of others are recorded as theirs. The Independent International Commission of Inquiry established by the United Nations Human Rights Council reported in 2016, in a document titled They Came to Destroy, that the group's campaign against the Yazidi population of Sinjar from August 2014 constituted genocide, and set out the evidence on which it reached that conclusion. The Republic of Iraq subsequently enacted the Yazidi Female Survivors Law, which recognises the crimes and provides for reparations. Independent demographic work published in a medical journal produced estimates of those killed and taken captive. Those are the findings of a United Nations commission, of a national legislature and of academic researchers respectively, and they are cited as such.

The atlas holds the entry as a record of claims made and answered. It does not present the group's religious assertions as accepted by any body of Muslim scholarship, because they were not.

Cross-Tradition Connections

Associated With

Islam, Religions

The group claims Islamic legitimacy for itself; mainstream Sunni and Shia scholarship rejects the claim.

Its self-description places it in the Salafi jihadist current.

Conducted

Source "They Came to Destroy": ISIS Crimes Against the YazidisIndependent International Commission of Inquiry on the Syrian Arab Republic, United Nations

Critiqued By

Council of Senior Scholars, Organizations

The Saudi Council of Senior Scholars was among the bodies that rejected the caliphate claim.

Opposes

Yazidism, Religions

A United Nations commission of inquiry found its 2014 campaign against the Yazidis of Sinjar to be genocide.

Source "They Came to Destroy": ISIS Crimes Against the YazidisIndependent International Commission of Inquiry on the Syrian Arab Republic, United Nations

Related To

Sources
1. Global Salafism: Islam's New Religious Movement
Roel Meijer (ed.), Hurst, 2009cited for the Learn More articles on this page
2. Longing for the Lost Caliphate: A Transregional History
Mona Hassan, Princeton University Press, 2016
3. "They Came to Destroy": ISIS Crimes Against the Yazidis
Independent International Commission of Inquiry on the Syrian Arab Republic, United Nations, 2016View the Source
4. The Islamic State in the First Half of 2026 (Daniele Garofalo Monitoring)
Daniele Garofalo, Daniele Garofalo Monitoring, 2026View the Source
5. Oil, Extortion Still Paying Off for ISIS (RAND Corporation, 2017)
RAND Corporation, 2017View the Source
Mortality and kidnapping estimates for the Yazidi population in the area of Mount Sinjar, Iraq, in August 2014: A retrospective household survey
Valeria Cetorelli and others, PLOS Medicine, 2017cited for the Learn More articles on this pageView the Source
Open Letter to Dr. Ibrahim Awwad Al-Badri and to the Fighters and Followers of the Self-Declared Islamic State
More than 120 Muslim scholars and jurists (signatories), 2014cited for the Learn More articles on this page
Yazidi Female Survivors Law
Republic of Iraq, 2021cited for the Learn More articles on this pageView the Source
Caliphate in Decline: An Estimate of Islamic State's Financial Fortunes (ICSR, 2017)
International Centre for the Study of Radicalisation (ICSR), King's College London, 2017Executive summary, peak annual revenue estimateView the Source
Jihad in Classical and Modern Islam: A Reader
Rudolph Peters, Markus Wiener Publishers, 1996
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