At-Takathur 102:7

Surah at-Takathur is, according to the prevailing view, Meccan, though a report of its being Medinan also exists. It declares that rivalry in amassing wealth, offspring, and lineage has distracted people; reports relate that this boasting went so far as counting the dead in the graves, and that the surah came down concerning such conduct. It announces that this heedlessness, lasting until people reach the graves, will be called to account, and that they will be questioned about the blessings they enjoyed.

Klasik tefsir mukaddimeleri; Vâhidî, Esbâbü'n-Nüzûl