Narrated Ata:

When Ibn `Abbas heard:-- "Have you not seen those who have changed the favor of Allah into disbelief?" (14:28) he said, "Those were the disbelieving pagans of Mecca."

حَدَّثَنَا عَلِيُّ بْنُ عَبْدِ اللَّهِ، حَدَّثَنَا سُفْيَانُ، عَنْ عَمْرٍو، عَنْ عَطَاءٍ، سَمِعَ ابْنَ عَبَّاسٍ، ‏{‏أَلَمْ تَرَ إِلَى الَّذِينَ بَدَّلُوا نِعْمَةَ اللَّهِ كُفْرًا‏}‏ قَالَ هُمْ كُفَّارُ أَهْلِ مَكَّةَ‏.‏