Concerning whom was this āyah 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 those who supply horses (for striving) in Allah's way. [Ḥanash al-Ṣanʿānī from Ibn ʿAbbās; Abū al-Dardāʾ, Abū Umāmah, Makḥūl, al-Awzāʿī]
2. It was revealed about ʿAlī ibn Abī Ṭālib (may Allah be pleased with him), who had four dirhams: he gave one in charity at night, one in the day, one in secret, and one openly. [Mujāhid from Ibn ʿAbbās, Mujāhid, Ibn al-Sāʾib, Muqātil]
3. It was revealed about both ʿAlī and ʿAbd al-Raḥmān ibn ʿAwf; ʿAlī sent a load of dates to the people of al-Ṣuffah at night, and ʿAbd al-Raḥmān sent them a large quantity of gold dinars during the day. [Narrated by al-Ḍaḥḥāk from Ibn ʿAbbās]