Jund al-Sham announced its formation as a Salafist jihad group in Syria on 23 December 2012. Jund al-Sham is located in rural western Homs governorate. The group is comprised of both Lebanese and Syrian fighters.  Jund al-Sham close association with the IS is seen on the group's Facebook page, where the ISIS flag is displayed as well as group fighters stating that the group supports a Caliphate. However, the group does not openly state hostility towards Jabhat al-Nusra (JN), and has circulated images of JN banners in support of the jihad in Syria.