Concerning whom was this āyah revealed?

Imām Ibn al-Jawzī (d. 597/1201) summarized the scholars' opinions in his book "Zād al-Masīr" as follows:

1. It was revealed about those the Jews who accepted Islam. [Ibn ʿAbbās]
2. It was revealed about the believers among the companions of the Prophet ﷺ. [ʿIkrimah, Qatādah]