Muslim groups and relatives of the victims of the bombings have expressed outrage at the message.
On the tape the bomber said: "Our words are dead until we give them life with our blood.
"I and thousands like me have forsaken everything for what we believe."
He said the public was responsible for the atrocities perpetuated against his "people" across the world because it supported democratically elected governments who carried them out.
"Until we feel security, you will be our targets," he said.
"Until you stop the bombing, gassing, imprisonment and torture of my people we will not stop this fight.
"We are at war and I am a soldier. Now you too will taste the reality of this situation."