Who are the ones speaking, and the ones spoken to in this verse?

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

The speakers have been identified as:

1. The companions of the Prophet (ﷺ) in general. [Ibn ʿAbbās]
2. Specific individuals, namely Saʿd ibn Muʿādh, Abū Lubābah, and Usayd. [Muqātil]

The ones spoken to were either:

1. The Jews. [Ibn ʿAbbās and Muqātil]
2. The hypocrites. [Mujāhid and Ibn Zayd]