There are concerns that the Islamic State (IS) is trafficking body parts.
A ruling by the group's scholars has authorised the harvesting of human organs and says taking organs from a living captive to save a Muslim's life is allowed, even if it is fatal for the captive, according to a Reuters, who obtained a US government version of the document.
"The apostate's life and organs don't have to be respected and may be taken with impunity," says the document, which is in the form of a fatwa, or religious ruling, from the IS Research and Fatwa Committee.
The document does not offer any proof that IS actually engages in organ harvesting or organ trafficking, but does provide religious sanction for doing so under the group's harsh interpretation of Islam - which is rejected by most Muslims, Reuters reports.
Previously, Iraq has accused IS of harvesting human organs and trafficking them for profit.
"Organs that end the captive's life if removed: The removal of that type is also not prohibited," Fatwa Number 68 says, according to a US government translation.
US officials say the records that were seized have given the US government a deep look into how IS organises, raises funds and codifies laws for its followers.
Iraq's ambassador to the United Nations, Mohamed Ali Alhakim, told Reuters the documents should be examined by the UN Security Council as evidence that Islamic State could be trafficking in organs to raise funds.