حَدَّثَنَا عَلِيُّ بْنُ عَبْدِ اللَّهِ، حَدَّثَنَا سُفْيَانُ، عَنْ عَمْرٍو، عَنْ عَطَاءٍ، سَمِعَ ابْنَ عَبَّاسٍ، {أَلَمْ تَرَ إِلَى الَّذِينَ بَدَّلُوا نِعْمَةَ اللَّهِ كُفْرًا} قَالَ هُمْ كُفَّارُ أَهْلِ مَكَّةَ.
Narrated Ata:
When Ibn `Abbas heard:-- "Have you not seen those who have changed the favor of Allah into disbelief?" (14:28) he said, "Those were the disbelieving pagans of Mecca."
Reference: Sahih al-Bukhari
USC-MSA web (English) : Vol. 6, Book 60, Hadith 222
Arabic : Book 65, Hadith 4700