Concerning whom was this verse 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 the hypocrites who were present during the time of the Prophet Muḥammad (ﷺ). [Ibn ʿAbbās, Mujāhid, and the majority]
2. It refers to a group of people who did not yet exist at the time of its revelation. [Salman al-Fārisī]