The destruction of historical and cultural artifacts in areas controlled by ISIS should be regarded as ideological and targeted actions designed and executed based on a specific strategy. This raises important questions: What strategic objectives does ISIS pursue in the destruction and annihilation of historical sites, cultural heritage, and religious places in Iraq and Syria? The hypothesis of this research is that these destructions, although perceived as a form of place-based violence and iconoclasm, are rooted in ISIS's strategic interests in political, cultural, and economic domains, among others.

This study employs a descriptive-analytical method within the framework of Clausewitzian strategy literature to examine ISIS's strategic objectives. The results indicate that these actions are part of a highly targeted and ideological strategy that, through concepts such as iconoclasm and the fight against disbelief, aims to dismantle existing societal structures, eliminate signs and references to the previous social order, and reconstruct society based on a new ideological order. Furthermore, the implementation of such strategies by ISIS has provided numerous political, economic, and cultural advantages that have reinforced the overall objectives of this group.