Imām Ibn al-Jawzī (d. 597/1201) summarized the scholars' opinions in his book "Zād al-Masīr" as follows:

1. It was revealed concerning those who enjoin what is right and forbid what is wrong. [ʿUmar, ʿAlī]
2. It was revealed about al-Zubayr and al-Miqdād when they went to take down Khubayb from his cross. [Ibn ʿAbbās, al-Ḍaḥḥāk]
3. It was revealed about Ṣuhayb al-Rūmī. There are different versions of his story:

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a. It is narrated that he was migrating toward the Prophet (ﷺ) when a group of Quraysh followed him. He dismounted, took out his quiver, and said, "You know I am one of your best archers, and by Allah, you will not reach me until I have shot every arrow I have, and then fought you with my sword until it is finished in my hand. If you wish, I will tell you where my wealth is." They said, "Then guide us to where your wealth is and we will let you go," so he agreed to that. This verse was revealed concerning him. When he reached the Prophet (ﷺ), he said (to Ṣuhayb), "Abū Yaḥyā, your transaction has been profitable!" and recited the verse to him. [Saʿīd b. al-Musayyib] Similar has been reported from Abū Ṣāliḥ on the authority of Ibn ʿAbbās, and he adds: the one who met him and gave him the good news of the verse's revelation was Abū Bakr al-Ṣiddīq. 

b. Muqātil narrated that Ṣuhayb said to the polytheists, "I am an old man, and it will not harm you if I am with you or against you, and I have a right over you due to my covenant of protection (*jiwār*). Take my wealth except for my camel, and leave me to my religion." He stipulated that he should not be prevented from praying or migrating. He stayed as long as Allah willed for him to do so, then mounted his camel and came to Madīnah as an emigrant. Abū Bakr met him and gave him the good news, saying, "This verse was revealed about you." 

4. It was revealed concerning Ṣuhayb and Abū Dharr al-Ghifārī. As for Ṣuhayb, he was captured by his people and ransomed himself with his wealth. As for Abū Dharr, his people caught him but he escaped from them and reached Madīnah as an emigrant. [ʿIkrimah]
5. It was revealed concerning those who strive in the cause of Allah. [al-Ḥasan, Ibn Zayd]
6. It was revealed concerning the Muhājirūn (Emigrants) and Anṣār (Helpers), for they fought for the religion of Allah until they became victorious. [Qatādah]

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The word "yashrī" is a contronym, meaning it can have opposite meanings: "sells" and "buys." According to those who said it was revealed concerning Ṣuhayb, it means "buys." According to the other opinions, it means "sells."