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 as a prophet, and another to the vicegerent of Egypt who showed interest but did not fully convert. The letters call on the rulers to worship only Allah and follow the teachings of Muhammad.