Al-Wahidi says most scholars hold this surah was revealed in Mecca, among the first parts of the Quran. He reports from Abu Maysarah that the Prophet heard a voice calling him. On Waraqah ibn Nawfal's advice he stood firm, and the voice taught him the testimony of faith and then this surah. Al-Fahl cites Ibn Hajar, who calls this report mursal with trustworthy narrators. Ali says the surah came down in Mecca from a treasure beneath the Throne. Ibn Abbas says Quraysh cursed the Prophet when he recited it in Mecca. Al-Hasan and Qatadah also say it is Meccan. Mujahid alone holds it was revealed in Medina. Al-Wahidi rejects this, pointing to verse 15:87.

Al-Wahidi's entry covers only verse 2:6. He gives two views of whom it refers to. Al-Dahhak says it came down about Abu Jahl and five members of his household. Al-Kalbi says it means the Jews. Al-Fahl notes that al-Tabari records this second view as a saying of Ibn Abbas.

Verse 2:14 came down about Abdullah ibn Ubayy and his companions, as al-Wahidi reports from Ibn Abbas. A group of the Prophet's Companions met them one day. Abdullah ibn Ubayy took the hands of Abu Bakr, Umar and Ali in turn and praised each one warmly. Afterwards he told his own men to do as he had done whenever they met them. The Muslims told the Prophet, and Allah revealed the verse. Al-Fahl says one narrator in the chain is suspected of lying. He also quotes al-Suyuti, who calls the chain extremely weak, and Ibn Hajr, who sees clear signs that the report was fabricated.

Al-Wahidi cites the early authority Alqamah: every passage that says "O people" is Meccan, and every one that says "O you who believe" is Medinan. On that basis, al-Wahidi takes verse 2:21 and the verses after it as addressed to the idolaters of Mecca. The address runs until verse 2:25, which turns to the believers after verse 2:24 describes what awaits the disbelievers. Al-Fahl notes that Ibn Hajar judged the chain sound, and that the saying is also transmitted from Alqamah through Ibn Masud.

Verse 2:26 is the only verse here with a report. Al-Wahidi gives three accounts. From Ibn Abbas, through Abu Salih: after Allah gave the two parables about the hypocrites, the man who kindled a fire and the rainstorm, they said Allah was too great to give such examples, and this verse came down. Al-Hasan and Qatadah say the Jews laughed when Allah mentioned the fly and the spider as parables for the polytheists. They said this did not sound like Allah's speech. A report from Ibn Abbas, through Ata, says the polytheists asked what Allah meant by mentioning the fly and the spider. Al-Fahl grades that last chain very weak.

Al-Wahidi reports from Ibn Abbas, through al-Kalbi, that verse 2:44 came down about the Jews of Medina. A man among them would tell Muslim in-laws, relatives and foster kin to stay firm in their faith and follow what the Prophet told them, because his message was true. So they urged others to do this but did not do it themselves. On verse 2:45, al-Wahidi says most scholars take it as addressed to the People of the Book, though it is also guidance for all of Allah's servants. Some say it turns to address the Muslims, but al-Wahidi finds the first view more likely.

Verse 2:62 came down about Salman al-Farisi's former companions. Al-Wahidi reports from Mujahid that Salman told the Prophet about the monks he had lived with, and the Prophet said they were in the Fire. Salman felt the earth go dark until this verse came down, and then it felt as if a mountain had been lifted off him. Al-Fahl found no chain for this report elsewhere. Al-Suddi gives a similar account: the monks prayed, fasted and believed a prophet would be sent. Al-Fahl notes that Ibn Hajar considered the chain to al-Suddi strong. A report from Ibn Abbas and Ibn Masud says the verse concerned Salman himself, and that the verses after it came down about the Jews. Al-Fahl found no chain for this report either.

Ibn Abbas and Muqatil say verse 2:75 came down about the seventy men Moses chose. They heard Allah speak, and some then told their people His commands were optional. Most commentators say instead it concerns those who changed the stoning verse and the Prophet's description. Al-Kalbi says verse 2:79 concerns rabbis who changed the Prophet's description in their scripture because they feared losing their income from other Jews. Al-Fahl found no chain for this report. On 2:80, Ibn Abbas reports the Jews claimed the world lasts seven thousand years, so they would suffer only seven days in the Fire. Another report from him says they counted forty days, the distance across Hell that they found in the Torah.

Verse 2:89 came down about Jews who had once prayed for victory through a promised prophet but then rejected him. Al-Wahidi reports from Ibn Abbas that the Jews of Khaybar kept losing battles to the Ghatafan tribe. They then asked Allah for victory for the sake of the unlettered prophet He had promised to send at the end of time, and after that they defeated Ghatafan. When the Prophet was sent, they rejected him. Al-Suddi gives a different account. The Jews suffered harm from passing Arabs, found Muhammad described in the Torah, and asked Allah to send him so they could fight the Arabs alongside him. When he came, they rejected him out of envy because he was descended from Ishmael and not from Israel.

Al-Wahidi reports from Ibn Abbas that some Jews asked the Prophet which angel brought him revelation. When he said Gabriel, they called Gabriel their enemy, the angel who brings war, and said they would follow him if it were Michael. So verses 2:97-98 came down. A report from al-Sha'bi tells how Jews told Umar the same thing, and the Prophet then recited these verses to him. A cited note says al-Sha'bi never met Umar. Ibn Abbas is also quoted saying the rabbi Ibn Suriya made this claim, blaming Gabriel for shielding Nebuchadnezzar. Ibn Hajar calls that chain weak. Verse 2:99 answered Ibn Suriya's demand for a clear sign. Muqatil says the Jews resented Gabriel for giving prophethood to others.

Verse 2:102 came down to clear Solomon of a charge of sorcery. Al-Wahidi reports from Ibn Abbas that devils mixed scraps of heavenly news with many lies. Solomon buried these writings under his throne, and after his death a devil led people to them, and they called them magic. Al-Kalbi says the devils wrote the magic themselves under the name of Asaf, Solomon's scribe. The common people took it as Solomon's knowledge and abandoned their prophets' books. Khusayf says the devils planted a book of spells and charms in Solomon's prayer place, claiming he had healed with it. Al-Suddi says Solomon buried books of magic that people had written, and a devil later had the Israelites dig them up.

Al-Wahidi reports from Ibn Abbas that Jews used "Ra'ina", an insult in their language, to mock the Prophet until Sad ibn Ubadah threatened them, which prompted 2:104; al-Fahl cites Ibn Hajar judging its chain very weak. According to the exegetes, 2:105 refuted Jews who said Islam was no better than their religion, and 2:106 answered polytheists who said the Prophet contradicted himself. Ibn Abbas says 2:108 concerned Abdullah ibn Abi Umayyah and other Quraysh demanding miracles, such as turning Safa into gold; for 2:109, Ibn Abbas cites Jews urging Muslims to return to their religion after Uhud, while a report from Kab ibn Malik's son cites Kab ibn al-Ashraf's abuse of the Prophet, when Allah commanded patience and pardon.

Verse 2:113 came down about the Jews of Madinah and the Christians of Najran. Al-Wahidi reports that a delegation from Najran came to the Prophet, and Jewish rabbis came to meet them. The two sides argued until their voices grew loud. The Jews told the Christians they had nothing to stand on in religion and rejected Jesus and the Gospel. The Christians said the same to the Jews and rejected Moses and the Torah. Allah then revealed this verse. Al-Fahl traces the report to Ibn Abbas but gives no grade for its chain.

Verse 2:114, says Ibn Abbas through al-Kalbi, came down about Titus the Roman and his Christian followers. They raided the Israelites, burned the Torah and ruined the Temple in Jerusalem. Qatadah and al-Suddi name Nebuchadnezzar instead. Another report from Ibn Abbas names the Meccan pagans, who kept Muslims from the Sacred Mosque. For 2:115, Jabir and Amir ibn Rabiah say that Companions praying on a dark night could not tell the direction of prayer and faced different ways, then asked the Prophet. Ibn Umar links it to voluntary prayer on a mount, facing any direction. Ibn Abbas links it to the funeral prayer for the Negus, who had faced Jerusalem, or to Jewish doubts when the direction of prayer changed. Qatadah holds it was abrogated by 2:144.

Al-Wahidi says 2:116 came down about Jews calling Uzayr Allah's son, Najran's Christians saying so of Christ, and Arab idolaters calling angels Allah's daughters. On 2:119, Ibn Abbas says the Prophet wondered what became of his parents, while Muqatil (mursal, says al-Fahl) says he remarked the Jews would believe if Allah punished them; on 2:120, exegetes cite Jews and Christians seeking a truce and hinting they would follow him, while Ibn Abbas ties it to their dismay when the prayer direction turned to the Kaaba. On 2:121, Ibn Abbas names forty men who came with Jafar from Abyssinia, al-Dahhak believing Jews, and Qatadah and Ikrimah the Prophet's Companions.

Verse 2:133 came down about the Jews, according to al-Wahidi. They had said to the Prophet, "Do you not know that on the day Jacob died he charged his sons to follow Judaism?" Al-Wahidi gives no authority for this report. Al-Fahl traces it to al-Tabari's commentary but gives no verdict on it.

Al-Wahidi reports from Ibn Abbas that verse 2:135 came down about Jewish leaders of Medina, including Ka'b ibn al-Ashraf and Abu Yasir ibn Akhtab, and about the Christians of Najran. They argued with the Muslims over religion. Each group claimed its own prophet, scripture and faith were the best, rejected the others, and called the believers to join them. For verse 2:138, Ibn Abbas says the Christians dipped a child in water called al-Ma'mudi on its seventh day to purify it in place of circumcision. They then said it had become truly Christian, and Allah revealed "the coloring of Allah."