SOHR activists had been informed that “Islamic State” seized half of some businessmen’s money in the city of al- Mayadin east of Deir Ezzor as a punishment because they did not reveal the real amounts of their money during “counting money” process of the businessmen in order to take 2.5% of their money. The sources confirmed to SOHR that “Islamic State” executed this punishment in most of their held areas in the province of Deir Ezzor.

The reliable sources confirmed that IS mainly depends “collecting al- Zakat money” in order to cover the expenses of its military operations and battles deducing on a verse mentioned in the holy Quran “Zakat expenditures are only for the poor and for the needy and for those employed to collect [zakat] and for bringing hearts together [for Islam] and for freeing captives [or slaves] and for those in debt and for the cause of Allah and for the [stranded] traveler – an obligation [imposed] by Allah . And Allah is Knowing and Wise”. The sources confirmed that IS distributes money on few “poor and needy people”, where those who are in charge of “collecting Zakat” said that “the poor are those who do not have their daily breads, while the needy people (al- meskin) are those who do not have the half of their daily breads.” IS also pay the salaries of those who collect Zakat from the Zakat money itself. In addition, IS gives priority for covering the military expenses. The sources confirmed that IS prevents distributing Zakat on some of them in times of tension and battles.

It is noted that in the middle of last November SOHR activists in the eastern countryside were informed that “Islamic State” is still collecting “al- Zakat (the practice of taxation and redistribution, imposed upon rich Muslims on their income and wealth)” from the owners of stores in the city of al- Mayadin, where SOHR activists documented “imposing al- Zakat” by “Islamic State” on the stores that have a capital of about 90000 SP and above. However, this step will impose “al- Zakat” on most od stores in the city under the rising of prices and the devaluation of the Syrian currency. SOHR activists also knew that IS is nearly finished collecting “al- Zakat”, while they have not declared if the money is going to be distributed on the poor in the city.

Early in 2015, SOHR activists knew that IS distributed the money of al- Zakat) on the poor and displaced people in the city of al- Mayadin, where they gave each displaced and poor family, which has no breadwinner, a sum of money about 75000 to 100000 SP while the families that suffer from law in returns and difficulties in living had been given a sum of money about 25000 to 50000 SP.

At the end of the last January, Reliable sources informed SOHR that “Diwan al- Zakat” of Islamic State in the city of al- Mayadin had finished collecting “the receivable Zakat” from traders, goldsmiths and owners of stores in the city’s markets.

SOHR documented that “al- Zakat Office” of IS informed the goldsmiths in the city of al- Mayadin to count and determine the gold and funds that they have in order to be checked and take the receivable amount of “al- Zakat”. In that time, the sources confirmed to SOHR that IS informed the people of the city in Friday Sermon that IS established “Diwan al- Zakat” ( al- Zakat Office) that its mission is to collect “al- Zakat money” from those who must pay it. IS organization also confirmed in this sermon that only “Diwan al- Zakat” has the authority to collect and distribute “al- Zakat money”.

SOHR also documented in the second half of December 2014, that Islamic State has imposed on businessmen and owners of factories in IS- held areas in the northeast of Aleppo to pay “Zakat” (the practice of taxation and redistribution, imposed upon Muslims on their income and wealth.) for “ al- Zakat Office” of Islamic State. The resources informed SOHR that IS organization forced the trader and industrialists to pay 2.5% on every sum of money that is equal to 100g of gold every years.

The same sources reported to SOHR that the traders and industrialists informed IS that they take care of poor people and pay Zakat for them but the organization told them to send these families to “ al- Zakat Office” to study their situation and give them Zakat if they deserve it, and that everything paid for poor people without reference to “al- Zakat Office” is considered charity and does not exempt him from paying Zakat.