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It condemns later caliphates and the Ottoman Empire for deviating from what it calls pure Islam, and seeks to revive the original Wahhabi project of the restoration of the caliphate governed by strict Salafist doctrine.
Following Salafi-Wahhabi tradition, ISIL condemns the followers of secular law as disbelievers, putting the current Saudi Arabian government in that category.
Salafists such as ISIL believe that only a legitimate authority can undertake the leadership of jihad, and that the first priority over other areas of combat, such as fighting non-Muslim countries, is the purification of Islamic society.
For example, ISIL regards the Palestinian Sunni group Hamas as apostates who have no legitimate authority to lead jihad and see fighting Hamas as the first step toward confrontation by ISIL with Israel.
As caliph, he demands the allegiance of all devout Muslims worldwide, according to Islamic jurisprudence (fiqh).
Blessed flag...covers all eastern and western extents of the Earth, filling the world with the truth and justice of Islam and putting an end to the falsehood and tyranny of jahiliyyah [state of ignorance], even if American and its coalition despise such.
In Raqqa, after rebel forces drove out the Assad regime and ISIL infiltrated the town, "first dozens and then hundreds of people disappeared".
Security and intelligence expert Martin Reardon has described ISIL's purpose as being to psychologically "break" those under its control, "[...] so as to ensure their absolute allegiance through fear and intimidation," while generating, "[...]outright hate and vengeance" among its enemies.
France's Foreign Minister Laurent Fabius said "This is a terrorist group and not a state. Army Lieutenant General James Terry, head of operations against the group; and Secretary of State John Kerry had all shifted towards use of the term Daesh by December 2014.Specifically, ISIL has sought to establish itself as a caliphate, an Islamic state led by a group of religious authorities under a supreme leader – the caliph – who is believed to be the successor to Prophet Muhammad.and upon proclaiming a new caliphate on 29 June, the group appointed al-Baghdadi as its caliph.According to German journalist Jürgen Todenhöfer, who spent ten days embedded with ISIL in Mosul, the view he kept hearing was that ISIL wants to "conquer the world", and that all who do not believe in the group's interpretation of the Quran will be killed.Todenhöfer was struck by the ISIL fighters' belief that "all religions who agree with democracy have to die", When the caliphate was proclaimed, ISIL stated: "The legality of all emirates, groups, states and organisations becomes null by the expansion of the khilafah's [caliphate's] authority and arrival of its troops to their areas." Documents found after the death of Samir Abd Muhammad al-Khlifawi, a former colonel in the intelligence service of the Iraqi Air Force before the US invasion who had been described as "the strategic head" of ISIL, detailed planning for the ISIL takeover of northern Syria which made possible "the group's later advances into Iraq".