DUBAI - Following are excerpts from a statement by al Qaeda-linked militants shown beheading an American in Iraq in a video tape on an Islamist Web site on Tuesday, as translated by Reuters.

‘‘Nation of Islam. Tidings of dawn and winds of victory have begun for God has honoured us with roaring victory in Falluja. ‘‘Nation of Islam. Is there any excuse left to sit idly by? And how can free Muslims sleep soundly as they see Islam being slaughtered, honour bleeding, photographs of shame and reports of satanic degradation of the people of Islam, men and women, in Abu Ghraib pris on? ‘‘Where is the care, fervor and rage for the faith of God, where is the concern for the sanctities of Muslims and where is the revenge for the honour of Muslims in the crusader prisons? ‘‘As for you Islamic scholars, you will answer to God. Do you not see...the Muslim youth who humiliated the greatest power in history, cut off its nose and shattered its arrogance. ‘‘Do you not see that it is time for you to learn from them the meanings of responsibility and sacrifice. Until when shall you remain like women, excelling only in...wailing and crying? ‘‘One person pleads with the free of the world, another with (U.N. Secretary-General) Kofi Annan, a third asks for help from (Arab League Secretary-General) Amr Moussa and a fourth calls for peaceful demonstrations as if they never heard God’s order for the Prophet (Mohammad) to rally the faithful to fight. ‘‘Have you not had your fill of the war of conferences and battle of words. Is it not time for you to take the path of jihad and carry the sword of the prophet of prophets. We ask you not to condemn what we will do just to please the Americans. ‘‘The Prophet, the most merciful, ordered (his army) to strike the necks of some prisoners in Badr (battle) and to kill them...And he set a good example for us. ‘‘As for you Bush, dog of the Christians, anticipate what will harm you and difficult days. You and your soldiers will regret the day you stepped foot in Iraq and dared to violate Muslims. ‘‘A message to the traitorous agent (Pakistani President) Pervez Musharraf: We tell him that we wait eagerly to receive your soldiers and, by God, we will demand them before the Americans and avenge the blood of our brothers in (Afghanistan). ‘‘As for you, mothers and wives of American soldiers, we tell you that we offered the American administration to exchange this prisoner for some prisoners in Abu Ghraib, but they refused. ‘‘We tell you that the honour of Muslim men and women in Abu Ghraib and other (prisons) are more noble than blood and lives. ‘‘And you will only get shroud after shroud and coffin after coffin slaughtered in this manner.’’

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