Initially appearing on a Saudi website linked to al-Qaeda, its English translation was widely shared online and was published[2] by The Observer, a British Sunday newspaper affiliated with The Guardian.

[6][7][1][8] The content blends religious, moral, and political critiques against the United States, portraying it as an imperial power hostile to the Muslim world and justifies war against the U.S.

The letter justifies targeting American civilians in retaliation against the indiscriminate attacks of U.S. military forces, arguing that U.S. nationals indirectly support U.S. policies through democracy and taxes.

[12] In his analysis of bin Laden's accusations, Devji refers to the manifesto as "a stereotyped litany of global wrongs more ethical than political in nature."

Simultaneously, Devji lauded the letter for presenting a highly ethical and "well-reasoned analysis" that challenged the American political system and U.S. foreign policy.

[12] Robert O. Marlin has listed the letter among the two most significant documents issued by bin Laden, alongside his 1996 Declaration of War against the United States.

In his letter, Bin Laden's critique of the United States emerges, blending religious doctrines, moral judgments, and political grievances.

The letter portrays the United States as a deeply hostile imperial power implementing aggressive policies against the Muslim world, and justifies waging defensive war against the U.S.[2] Bin Laden wrote:"Why are we fighting and opposing you?

[2] The letter also states:It brings us both laughter and tears to see that you have not yet tired of repeating your fabricated lies that the Jews have a historical right to Palestine, as it was promised to them in the Torah.

[13]Bin Laden lambasts the U.S. for what he perceives as widespread moral decay, citing the social acceptance and legalization of practices like fornication, homosexuality, and gambling.

[2] In the letter, bin Laden argues for targeting American civilians, saying that as taxpayers, they indirectly support their government's military interventions in Muslim countries and policies towards Israel.

[2] The letter invites Americans to embrace Islam, cease what it denounces as oppressive and immoral acts, and reflect on their societal and political values.

Bin Laden also demands the U.S. to withdraw its military forces from Muslim lands, end its support for corrupt leaders in these regions, and cease interfering with Islamic education.

[7][15] Euronews and The Washington Post noted that TikTok users endorsed the parts of the letter related to the Israeli–Palestinian conflict, but omitted mention of its homophobic and misogynistic arguments.

Renée DiResta, a writer and research manager at Stanford Internet Observatory (SIO), criticized The Guardian on Threads for removing the full text from its website, saying, Don't turn the long-public ravings of a terrorist into forbidden knowledge, something people feel excited to go rediscover.