The disturbing Q&A advocates beating and raping young girls. Source: Supplied

The guidelines are set out as a Q&A explaining how to capture and degrade young women and pre-pubescent girls, and attempting to justify such behaviour through Islamic law.

It insists it is acceptable to have sexual intercourse with non-Muslim slaves, including young girls, and that it is permitted to beat and trade them.

IS, pictured in a training camp video, claims degrading “unbelieving” women is justified under Islamic law. Source: YouTube

The pamphlet was released by the Research and Fatwa Department of the Islamic State and posted on a pro-IS Twitter account.

It is thought to have been created in response to allegations that IS has kidnapped and enslaved more than 2500 Yazidi women in Syria and Iraq.

The list, published by MEMRI’s jihad and terrorism monitor, claims that al-sabi (slavery) is justified in the case of an “unbelieving” woman.

It also states: “It is permissible to have sexual intercourse with the female captive ... that their right hands possess.”

If the woman is not a virgin, the list adds, “her uterus must be purified” before sex.

It even permits having sex with a girl who has not reached puberty, “if she is fit for intercourse”.

Another answer reads: “It is permissible to buy, sell, or give as a gift female captives and slaves, for they are merely property, which can be disposed of.”

It is thought that at least 2500 women of Syria and Iraq’s Yazidi minority have been enslaved by the militants. Source: Supplied

The terrifyingly matter-of-fact article says it is acceptable to separate a mother from her child through buying or selling — but only after puberty, when the child is “grown and mature”.

If a slave-owner dies, “Female captives are distributed as part of his estate, just as all [other parts] of his estate [are distributed].”

The list permits darb ta’deeb (disciplinary beating), but says beating as torture or for pleasure is prohibited.

Ominously, it adds that a slave running away from her master is “among the gravest of sins” and “she is [to be] reprimanded [in such a way that] deters others like her from escaping.”

Read Questions and Answers on Taking Captives and Slavesin full here.