The document does not elaborate what it means by "exceptional circumstances" but wagers a guess that the intensified air strikes leveled against the group are beginning to take their toll. Especially since the American-led coalition and the Russians began bombing targets connected to that group’s oil smuggling operation and other economic targets.
The coalition has since afflicted an even graver toll on the group’s financial operation when it bombed the headquarters of Bayt al-Mal in Mosul incinerating millions of dollars in cash that ISIS had gained through oil smuggles and illegal trade.
The ISIS governor in Mosul has issued a fatwa which allows members of the group to get further money by taxing the locals who are also likely in fairly dire straits after living under the yoke of the group since June 2014.
