To whom was the statement "Thus does Allāh bring the dead to life" in the āyah directed?

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

1. To the people of Moses.
2. It is an address to the polytheists of Quraysh, serving as proof against them for denying resurrection, by using evidence that the People of the Book accept.