The use of graphic footage of black-clad militants with a black flag and editing to show only the aftermath of the beheadings are particularly similar to footage from ISIL.
The footage will stoke concerns that Boko Haram, which evolved out of a clerical movement focused on north-east Nigeria, is expanding its scope and seeking inspiration from global militant networks including al-Qaeda and ISIL.
The group has killed thousands and kidnapped hundreds and in recent months has increased its number of cross-border raids into Cameroon, Chad and Niger.
Nigeria’s president, Goodluck Jonathan, has said that Boko Haram is allied to both al-Qaeda and ISIL, though that has not been confirmed by the militants.
Source: Al-Manar