The document contains a summary of letters sent by the Prophet Muhammad to various rulers and governors in the late 6th and early 7th century CE, calling them to accept Islam. It provides the full text of some of these letters, such as one sent to Negus, the Christian king of Abyssinia, who accepted Muhammad's message and provided protection to some early Muslim migrants. Another letter was sent to the vicegerent of Egypt, who was open to Muhammad's message but did not fully accept Islam. A third letter summarized was sent to the Emperor of Persia, Chosroes, inviting him to accept the religion of Islam.