This verse has a reason for its revelation, but as we always say, we take into consideration the general meaning rather than the specific reason, Ibn Buraydah said: It was revealed because of the two tribes, Bani Harithah and Bani Al-Harth. These tribes boasted and competed each other; one of them said: Do you have such so and so of persons and the other one said the same, thus, they competed in humans then they said: Let us go to graves, then one of tribes said to the other: Do you have such so and so of persons while pointing to the grave and the other tribe did the same. Accordingly, this verse was revealed.
Thereof, the specific meaning of this verse is: You lived in inattentive and amusement, until you reached the state of boasting of those in graves. But the general meaning is: You were busy with boasting and increasing money and children until death came to you. Certainly, after death there is no reproach. Both meanings are correct. For the unseen becomes certainty here because the man becomes in grave, no way of return to worldly life, accordingly, it was said: “I see no certainty similar to doubt as the certainty of people with death.” Meaning that, all people know for certain that they will die by experiment, in spite of that, they still in doubt, fond of life, diverted from death. Because of this fact the Holy Qur’an is dealing with this disease of humans by saying: