وَعَدَّدَهُ (continuously count it): Counts it continuously for enjoyment, or keeps it as survival means from troubles and days scourges.

Allah (swt) gives us the cause that makes a man descends to this level of sin and abusing people, it is the money. Because he owns plenty of money, he is busy with counting it, to the degree that he thinks himself above others so he starts to mock people.

The scholars differ about whether this verse was revealed because of a certain person or it is just a general statement. Some of them said it was revealed because of a specific person, who it Abu Lahab. The others said that it is about people in general. Even if the revelation reason was Abu Lahab, it is not of much importance, what is important is to give the lesson for everybody who has these characteristics. After that, it is not important who are the persons, the times and the places.