{ألا تعلوا علي}: The letter ha' (in an-ha) and the particle an are omitted. In the Almighty’s saying, "{ألا تعلوا علي}" (Alla ta'lu 'alayya), it is possible that an is explanatory (mufassira) and la is prohibitive. It is also possible that an is the infinitive particle (masdariyyah) governing the verb in the accusative case, while la is the negative particle. It has been said that it is permissible for it to be prohibitive as well. The status of the infinitive phrase is in the nominative case as a substitute for "a book," or as a predicate for an implied subject appropriate to the context; meaning: "its contents are that you shall not exalt yourselves over me," just as tyrannical kings do. Ibn Abbas (may Allah be pleased with them both), in a narration from Wahb ibn Munabbih and al-Ashhab al-'Uqayli, read it as "أن لا تغلوا" (an la taghlu), with the dotted letter ghayn, from ghuluw (excessiveness), meaning: "do not exceed your limits."
{وأتوني مسلمين}: This is conjoined to what precedes it. If the la therein is prohibitive, then conjoining an imperative to it is clear. If it is negative and the an is infinitive, then it is a case of conjoining a performative utterance to an informative one, a matter well-known in rhetoric; the majority allow this in such instances. The intended meaning of Islam is faith—that is, "come to me as believers." It is also said that it means submission, i.e., "come to me as those who are obedient and submissive." Under the first interpretation, the invitation is a call to prophethood; under the second, it is a call to kingship. What is appropriate for his status (peace be upon him) is the former. In some narrations, as you shall know, if Allah wills, there is evidence supporting this. It is not an objection to say that this necessitates a command to have faith before establishing proof of his mission, thus inviting blind imitation; for the aforementioned invitation is one that does not require the manifestation of a miracle or the establishment of argument, and the custom of the prophets (peace be upon them) is to invite to faith first, then if they are opposed, to establish proof and manifest a miracle. In the case at hand, no opposition had yet occurred.
It is said that the invitation was never without the establishment of proof, because the dropping of the book upon her, in the manner described previously, was in itself a dazzling miracle, clearly indicating his mission (peace be upon him). This is countered by the argument that the nature of the dropping being a miracle is not clear, especially since it was not accompanied by a challenge. The second view—that it was a call to kingship—is supported by her statement: "Indeed, kings..." which is explicit in its reference to kingship and authority.
The response to this is that her response was due to her not yet being certain of his mission at that time, or it was a tactic of deception to induce the people to answer by striking awe into them from the perspective of his being a king. This is as you see it. The apparent truth is that the book contained nothing more than what Allah the Almighty has narrated; this is one of two narrations from Mujahid. The second is that it was, "In the name of Allah, the Most Gracious, the Most Merciful. From Solomon to the Queen of Sheba: Peace be upon those who follow guidance. Furthermore, do not exalt yourselves over me, and come to me in submission." In some narrations, it is said that the text of the letter was: "From the servant of Allah, Solomon son of David, to Bilqis, Queen of Sheba: Peace be upon those who follow guidance," and so on. Perhaps, as is apparent, she realized they were the ones intended by the address through the context of the circumstances. What the Almighty has recounted includes the Basmala, which is sufficient in its indication of His attributes—explicitly and by implication—along with the prohibition against arrogance, which is the mother of all vices, and the command to Islam, which encompasses the essence of all virtues. What a letter, then, in the utmost of conciseness and the extremity of inimitability! Qatada said: "This is how the prophets (peace be upon them) used to write; they were brief and did not prolong or multiply words."
As for this, I have not seen in the traditions anything indicating that he (peace be upon him) wrote this on parchment, paper, or anything else. It is famous on the tongues of scribes that the book was on parchment and that the hoopoe took it by its edge with its beak, so that edge became wet with its saliva and a portion was lost; they claim this was the lower right corner of the book. They imagine that their cutting a piece of paper from that corner is an emulation of their writing with the book of Solomon (peace be upon him). This is something upon which no reliance can be placed. Other practitioners of crafts and trades have stories of this sort, and in the view of the rational, they are but tales of superstition.