Narrated Ibn `Abbas:
regarding the Statement of Allah:--"Those who have changed Allah's Blessings for disbelief..." (14.28) The people meant here by Allah, are the infidels of Quraish. (`Amr, a sub-narrator said, "Those are (the infidels of) Quraish and Muhammad is Allah's Blessing. Regarding Allah's Statement:"..and have led their people Into the house of destruction? (14.29) Ibn `Abbas said, "It means the Fire they will suffer from (after their death) on the day of Badr."
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."