A letter to Qutham bin Abbas (brother of Abdullah bin Abbas), who was the Governor of Makkah.
After glorifying Allah and praising the Holy Prophet (s) be it known to you that you should make all the necessary arrangements for the festival of Hajj and remind people of the importance of the Days of Allah (days reserved for special religious functions, for instance, Eid, Hajj, Ramadhan, etc.) and how they are to be observed. Hold meetings and audiences (during these days) in the mornings and evenings. Give proper answers and guidance to those who ask questions about religion and religious observances and functions. Educate those who are ignorant. Hold discussions and exchange views with educated and learned people. None should carry your message to the people but your tongue and let none come between you and those who want to approach you (not even a door-keeper or a guard).
Do not let the deserving and needy people go from you with empty hands, if they come to ask favour of you. Remember that if you once send away a really needy person with a curt refusal, and if you grant the favour on his second approach, you will not get the credit of being sympathetic and generous to him.
Beware of the Public Treasury. Spend its money on the poor people of your province. Find them out (if they do not come to you) and meet their necessities. If any surplus amount is left over after such expenditure then send the amount to the centre so that it may meet the requirements of the poor throughout the State.
Order the citizens of Makkah not to charge rent of the quarters they give to the pilgrims because Allah has decreed that in this Holy City the permanent residents and the pilgrims have equal status and rights. May Allah enable us to do the things which He approves and likes.