Who are "the wrongdoers" referred to here?

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

1. It refers to the polytheists. [Muqātil]
2. It refers to those who spend with reminders of their generosity, causing harm, or for show, and those who commit excessive sins. [Abū Sulaymān al-Dimashqī]