Al-Humazah 104:3

Surah al-Humaza is Meccan. It sternly condemns the one who slanders people behind their backs, mocks with gestures, and hoards wealth imagining it will make him immortal. Though some reports name Meccan notables such as al-Akhnas ibn Shariq, Umayya ibn Khalaf, or al-Walid ibn al-Mughira, the surah is understood to target this moral type rather than a single individual; the conduct reflects the atmosphere of mockery directed at the Prophet and the believers in Mecca.

Vâhidî, Esbâbü'n-Nüzûl; klasik tefsir mukaddimeleri