Al-Bukhari said, "Allah's statement,
أَلَمْ تَرَ إِلَى الَّذِينَ بَدَّلُواْ نِعْمَتَ اللَّهِ كُفْرًا
Have you not seen those who have changed the blessings of Allah into disbelief..., means, do you have knowledge in. Allah said in other Aya0t,
أَلَمْ تَرَ كَيْفَ
(Saw you not how.) and,
أَلَمْ تَرَ إِلَى الَّذِينَ خَرَجُواْ
(Did you not think of those who went forth.)
قَوْماً بُوراً
(A lost people) 25:18 Ali bin `Abdullah narrated that Sufyan said that `Amr said that `Ata said that he heard Ibn `Abbas saying that,
أَلَمْ تَرَ إِلَى الَّذِينَ بَدَّلُواْ نِعْمَتَ اللَّهِ كُفْرًا
"(Have you not seen those who have changed the blessings of Allah into disbelief), is in reference to the people of Makkah." Ibn Abi Hatim recorded that Abu At-Tufayl said that Ibn Al-Kawwa' asked `Ali about Allah's statement,
الَّذِينَ بَدَّلُواْ نِعْمَتَ اللَّهِ كُفْرًا وَأَحَلُّواْ قَوْمَهُمْ دَارَ الْبَوَارِ
(those who have changed the blessings of Allah into disbelief, and caused their people to dwell in the house of destruction) and `Ali said that it refers to the disbelievers of Quraysh on the day of Badr. He also said that the blessing of Allah was faith that came to the polytheists of Quraysh, and they changed this blessing into disbelief and led their people to utter destruction. This includes all disbelievers, for Allah sent Muhammad ﷺ as a mercy and a blessing to all mankind. Those who accepted this blessing and were thankful for it, will enter Paradise, while those who denied it and disbelieved in it, will enter the Fire. Allah said next,
وَجَعَلُواْ للَّهِ أَندَادًا لِّيُضِلُّواْ عَن سَبِيلِهِ
(And they set up rivals to Allah, to mislead from His path!) meaning, they set up partners to Allah whom they worship besides Him and called the people to worship them. Allah threatened them and warned them by the words of His Prophet ,
قُلْ تَمَتَّعُواْ فَإِنَّ مَصِيرَكُمْ إِلَى النَّارِ
(Say: "Enjoy (your brief life)! But certainly, your destination is the (Hell) Fire!") `Whatever you are able to do in this life, then do it, for no matter what will happen,
فَإِنَّ مَصِيرَكُمْ إِلَى النَّارِ
(But certainly, your destination is the (Hell) Fire!) for to Us will be your destination and end.' Allah said in other Ayat,
نُمَتِّعُهُمْ قَلِيلاً ثُمَّ نَضْطَرُّهُمْ إِلَى عَذَابٍ غَلِيظٍ
(We let them enjoy for a little while, then in the end We shall force them to (enter) a great torment.)31:24 and,
مَتَـعٌ فِى الدُّنْيَا ثُمَّ إِلَيْنَا مَرْجِعُهُمْ ثُمَّ نُذِيقُهُمُ الْعَذَابَ الشَّدِيدَ بِمَا كَانُواْ يَكْفُرُونَ
((A brief) enjoyment in this world! And then unto Us will be their return, then We shall make them taste the severest torment because they used to disbelieve.)10:70