Whom is this āyah referring to?

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

1. Abū Jahl and his companions. [Ibn ʿAbbās]
2. The scholars of the Jews. [ʿAṭāʾ]
3. ʿAbdullāh ibn Ubayy and his fellow hypocrites. [Muqātil]