A splinter faction of the Nigerian militant group Boko Haram released a video on Sunday night appearing to show two men in orange jumpsuits being executed.
The so-called Islamic State West Africa Province (Iswap) claims the victims are “Christian soldiers” of the Nigerian army.
It said the soldiers were captured on 5 September in an attack on army barracks in the state of Borno in north-eastern Nigeria.
The video was released on the messaging app Telegram by the group’s news agency Amaq.
The authorities have not yet confirmed whether the men in the video are indeed Nigerian soldiers.
In May the Islamic State group released a video showing the execution of nine men allegedly from the Nigerian armed forces.