The intended audience was most likely for d) Muslims who lived in South Asia.
The person who wrote this message was a scholar in the court of Mahmud of Ghazni who was a Muslim that attacked India several times in order to conquer it.
Al-Beruni's tone here was very critical of Hindus so we can assume that:
We can therefore conclude that the message is most likely for Muslims in South East Asia which is where the Hindus were dominant and where Mahmud wanted to conquer.
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