To whom does the term "wrongdoers" (al-ẓālimīn) refer to in this āyah?

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

1. The disbelievers. [Ibn Jubayr, al-Suddī]
2. The sinners. [ʿAṭāʾ]