What follows is part of a translation of an Al Quaeda manual, explaining, step by step, who they should kill, in what order of importance and why.
Notably, religion plays a large part in it in addition to oil.
Also notably, Canadians are a big target, as are the French. This in spite of their being against the war in Iraq.
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CHOOSING TARGETS IN CITIES THE FOCUS OF AL BATTAR ISSUE NO. 7
TARGETS INSIDE CITIES
Types of Targets within the Cities:
1. Targets with an ideological aspect: The use of force is not recommended at the beginning of a military jihadi operation against religious ideological targets except in some cases such as:
Christianization of pure Islamic communities, like what happened in Yemen, in Iraq, and in Saudi Arabia specifically in Riyadh - where Bibles were recently distributed to residences. Hunting down and killing whoever is responsible for performing such an act is a good thing. These peoples identity is known to the Mujahideen, and we ask God to facilitate the task of going after them.
Undercover spying operations under any disguise, even if it was religious. Dealing with spiritual and religious Islamic figures, even if they were spies, should be done in a way to avoid a violent reaction from Muslims who were misled by those agents. Hitting them will only glorify and make symbols out of them. May Gods anger fall upon them.
One of the exceptions also is publicity exercised by certain religious figures such as ministers, priests and rabbis, in which they attack Islam and Muslims. An example of that is when that damned American minister cursed the prophet of God may God enable us to kill him -, as Sayyid Nossair may God release him from his imprisonment killed Rabbi Kahane may he be cursed for cursing the prophet.
One other exception is a financial, military or moral mobilization of ideological figures (Jews and Christian) against Muslims.
(more on the website and very worthwhile reading)
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I also note that it is perfectly ok for them to proselytize to others, but the penality for doing so to them is death.