Allah says that those who rejected His Messengers did not give Allah due consideration. Ibn `Abbas, Mujahid and `Abdullah bin Kathir said that this Ayah was revealed about the Quraysh. It was also said that it was revealed about some Jews.
قَالُواْ مَآ أَنزَلَ اللَّهُ عَلَى بَشَرٍ مِّن شَىْءٍ
(They said: "Nothing did Allah send down to any human being (by inspiration).") Allah also, said,
أَكَانَ لِلنَّاسِ عَجَبًا أَنْ أَوْحَيْنَآ إِلَى رَجُلٍ مِّنْهُمْ أَنْ أَنذِرِ النَّاسَ
(Is it a wonder for mankind that We have inspired to a man from among themselves (saying): "Warn mankind.") 10:2, and,
وَمَا مَنَعَ النَّاسَ أَن يُؤْمِنُواْ إِذْ جَآءَهُمُ الْهُدَى إِلاَّ أَن قَالُواْ أَبَعَثَ اللَّهُ بَشَرًا رَّسُولاً - قُل لَوْ كَانَ فِى الاٌّرْضِ مَلَـئِكَةٌ يَمْشُونَ مُطْمَئِنِّينَ لَنَزَّلْنَا عَلَيْهِم مِّنَ السَّمَآءِ مَلَكًا رَّسُولاً
(And nothing prevented men from believing when the guidance came to them, except that they said: "Has Allah sent a man as Messenger" Say: "If there were on the earth, angels walking about in peace and security, We should certainly have sent down for them from the heaven an angel as a Messenger.") 17:94-95. Allah said here,
وَمَا قَدَرُواْ اللَّهَ حَقَّ قَدْرِهِ إِذْ قَالُواْ مَآ أَنزَلَ اللَّهُ عَلَى بَشَرٍ مِّن شَىْءٍ
(They did not estimate Allah with an estimation due to Him when they said: "Nothing did Allah send down to any human being (by inspiration).") Allah answered them,
قُلْ مَنْ أَنزَلَ الْكِتَـبَ الَّذِى جَآءَ بِهِ مُوسَى نُوراً وَهُدًى لِّلنَّاسِ
(Say : "Who then sent down the Book which Musa brought, a light and a guidance to mankind") meaning, say, O Muhammad , to those who deny the concept that Allah sent down Books by revelation, answering them specifically,
مَنْ أَنزَلَ الْكِتَـبَ الَّذِى جَآءَ بِهِ مُوسَى
(Who then sent down the Book which Musa brought) in reference to the Tawrah that you and all others know that Allah sent down to Musa, son of `Imran. Allah sent the Tawrah as a light and a guidance for people, so that it could shed light on the answers to various disputes, and to guide away from the darkness of doubts. Allah's statement, .
تَجْعَلُونَهُ قَرَطِيسَ تُبْدُونَهَا وَتُخْفُونَ كَثِيراً
(which you have made into (separate) papersheets, disclosing (some of it) and concealing (much).) means, you made the Tawrah into separate sheets which you copied from the original and altered, changed and distorted as you wished. You then said, "this is from Allah," meaning it is in the revealed Book of Allah, when in fact, it is not from Allah. This is why Allah said here,
تَجْعَلُونَهُ قَرَطِيسَ تُبْدُونَهَا وَتُخْفُونَ كَثِيراً
(which you have made into (separate) papersheets, disclosing (some of it) and concealing (much).) Allah said;
وَعُلِّمْتُمْ مَّا لَمْ تَعْلَمُواْ أَنتُمْ وَلاَ ءَابَاؤُكُمْ
(And you were taught that which neither you nor your fathers knew.) meaning, Who sent down the Qur'an in which Allah taught you the news of those who were before you and the news of what will come after, that neither you nor your fathers had knowledge of. Allah's statement,
قُلِ اللَّهُ
(Say: "Allah.") `Ali bin Abi Talhah reported that Ibn `Abbas said, "Meaning, `Say, Allah sent it down."' Allah said,
ثُمَّ ذَرْهُمْ فِى خَوْضِهِمْ يَلْعَبُونَ
(Then leave them to play in their vain discussions.) leave them to play in ignorance and misguidance until the true news comes to them from Allah. Then, they will know whether the good end is theirs or for the fearful servants of Allah. Allah said,
وَهَـذَا كِتَـبٌ
(And this is a Book,) the Qur'an,
أَنزَلْنَـهُ مُبَارَكٌ مُّصَدِّقُ الَّذِى بَيْنَ يَدَيْهِ وَلِتُنذِرَ أُمَّ الْقُرَى
(Blessed, which We have sent down, confirming which came before it, so that you may warn the Mother of Towns) that is, Makkah,
وَمَنْ حَوْلَهَا
(and all those around it...) refering to the Arabs and the rest of the children of Adam, Arabs and non-Arabs alike. Allah said in other Ayat,
قُلْ يَأَيُّهَا النَّاسُ إِنِّى رَسُولُ اللَّهِ إِلَيْكُمْ جَمِيعًا
(Say: "O mankind! Verily, I am sent to you all as the Messenger of Allah.") 7:158, and
لاٌّنذِرَكُمْ بِهِ وَمَن بَلَغَ
("that I may therewith warn you and whomsoever it may reach.") 6:19, and
وَمَن يَكْفُرْ بِهِ مِنَ الاٌّحْزَابِ فَالنَّارُ مَوْعِدُهُ
(but those of the sects who reject it, the Fire will be their promised meeting place) 11:17 and,
تَبَارَكَ الَّذِى نَزَّلَ الْفُرْقَانَ عَلَى عَبْدِهِ لِيَكُونَ لِلْعَـلَمِينَ نَذِيراً
(Blessed be He Who sent down the criterion to His servant that he may be a warner to the `Alamin (mankind and Jinn).) 25:1, and,
وَقُلْ لِّلَّذِينَ أُوتُواْ الْكِتَـبَ وَالاٍّمِّيِّينَ ءَأَسْلَمْتُمْ فَإِنْ أَسْلَمُواْ فَقَدِ اهْتَدَواْ وَّإِن تَوَلَّوْاْ فَإِنَّمَا عَلَيْكَ الْبَلَـغُ وَاللَّهُ بَصِيرٌ بِالْعِبَادِ
(And say to those who were given the Scripture and to those who are illiterates: "Do you submit yourselves" If they do, they are rightly guided; but if they turn away, your duty is only to convey the Message; and Allah is All-Seer of (His) servants.) 3:20. It is recorded in the Two Sahihs, that the Messenger of Allah ﷺ said,
«أُعْطِيتُ خَمْسًا لَمْ يُعْطَهُنَّ أَحَدٌ مِنَ الْأَنْبِيَاءِ قَبْلِي»
(I have been given five things which were not given to any one else before me.) The Prophet mentioned among these five things,
«وَكَانَ النَّبِيُّ يُبْعَثُ إِلَى قَوْمِهِ خَاصَّةً، وَبُعِثْتُ إِلَى النَّاسِ عَامَّة»
(Every Prophet was sent only to his nation, but I have been sent to all people.) This is why Allah said,
وَالَّذِينَ يُؤْمِنُونَ بِالاٌّخِرَةِ يُؤْمِنُونَ بِهِ
(Those who believe in the Hereafter believe in it,) meaning, those who believe in Allah and the Last Day, believe in this blessed Book, the Qur'an, which We revealed to you, O Muhammad ,
وَهُمْ عَلَى صَلاَتِهِمْ يُحَافِظُونَ
(and they are constant in guarding their Salah.) for they perform what Allah ordered them, offering the prayers perfectly and on time.