﴿ كَمَآ أَنزَلْنَا عَلَى ٱلْمُقْتَسِمِينَ ﴾

“[For, thou art the bearer of a divine writ] such as We have bestowed from on high upon those who [afterwards] broke it up into parts,”

(Such as We send down) on the Day of Badr (for those who make division) the folk who were slain in the valley, i.e. Abu Jahl Ibn Hisham, al-Walid Ibn al-Mughirah al-Makhzumi, Hanzalah Ibn Abi Sufyan and 'Utbah and Shaybah the sons of Rabi'ah as well as all their companions who were killed at Badr,