ISIS released a doctrine on takfir which is the practice of declaring a Muslim as a disbeliever or apostate. However, they do not have the authority to practice takfir or their reason of pronouncing someone as a disbeliever is incorrect as per the Qur’an.  Per the Qur’an, a Muslim will be apostate when he/she denies the existence of Allah and the Prophethood of Muhammad. (Refer to the examples below)

The 40-points doctrine can be summarised in:

• The point begins with a warning against all types of extremism in takfir.

• ISIS rejects the Murji`ite’s doctrines, a) al-irja’ (deferred judgment on faith) that views God as the sole authority to judge who is Muslim and who is not in the Afterlife, and b) Muslims should regard any person who is outwardly Muslim as part of the Muslim community even if he commits grave sin because sin has no adverse effect on salvation as long he remains faithful.

• ISIS’ stand on takfir is based on the creed of the Sunni and guided by the tradition of noble Sunni scholars.

• ISIS regards all who proclaim the Shahadah (Testimony of Faith) as Muslims, until proven otherwise.[8]

• ISIS’ method of takfir on a specific person or organisation is premised on the following conditions
  – it must be based on clear and strongevidences that are soundly established, not speculations
  – it must meet all the necessary requirements required by the shari`ah
  – it must be free from inhibitions recognised by theshari`ah
  – the person involved must be presented with the right argument and evidence first
  – it must be issued by ISIS’ authorised bodies.[9]

• ISIS do not perform takfir on all Muslims today, or those who commit sins except if they regard them as halal (permissible),[10] or those who do not join ISIS, or those who differ, criticise or fight ISIS, or Muslims who live in non-Muslim countries.[11]

• ISIS rules the following people as kafir (disbelievers)
  – a person who performs any of the ten nullifiers of faith[12]
  – all Twelver Shiites – both ordinary person and scholars[13]
  – those who reject the takfir of Twelver Shiite scholars (not the takfir on an ordinary person), as disbelievers
  – all parties based on communism, secularism, nationalism and liberalism;[14] proponents of democracy and those who participate in its process; all governments that do not rule by the shari`ah and members of its military, police officers, intelligence, executive and judiciary apparatuses[15]
  – all those who seek to judge by civil laws[16]
  – those who mock and insult the Prophet and his noble family members[17]
  – all Baathists[18]
  – all leaders of Islamic Party of Iraq, not its ordinary members
  – all practitioners of sorcery.[19]