Who does "those who were before you" refer to?

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

1. The People of the Book. [Reported by ʿAṭāʾ al-Khurāsānī from Ibn ʿAbbās; also the view of Mujāhid]
2. It refers specifically to the Christians. [Al-Shaʿbī, al-Rabīʿ]
3. The followers of all (past) religions. [Reported by Abū Ṣāliḥ from Ibn ʿAbbās]