Who is being addressed in this āyah?

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

1. It refers to those whom Allah caused to die and then revived (in the previous ayah). [al-Ḍaḥḥāk]
2. It is an address to the Ummah of Muḥammad ﷺ, meaning: "Do not flee from death as they did, for fleeing will not benefit you."