This addresses the Arabs and Polytheists in the Madinah, Quraish, and all non-Jews who stood against the Prophet (saws).

(أَن تَقُولُوا) (lest you say): It is said to the polytheists of Meccah and Al-Madinah.

( إِنَّمَا أُنزِلَ الْكِتَابُ عَلَىٰ طَائِفَتَيْنِ مِن قَبْلِنَا) (“The Scripture was only sent down to two groups before us): So that the polytheists do not say that the Jews received the Torah, and the Christians the Bible, while they received nothing.

( وَإِن كُنَّا عَن دِرَاسَتِهِمْ لَغَافِلِينَ) (but we were of their study unaware,”): Because they were mostly illiterate and knew of nothing.