(And let not those who hoard up that which Allah hath bestowed upon them of His bounty think…) [3:180].
Most Qur’anic commentators are unanimous that this verse was revealed about those who refused to pay the poor-due (Zakat). ‘Atiyyah al-‘Awfi also related that Ibn ‘Abbas mentioned that this verse was revealed about the Jewish rabbis who concealed the description and prophethood of Muhammad, Allah bless him and give him peace. ‘Hoard up’ here means the concealment of knowledge which Allah, exalted is He, had bestowed upon them.
Asbab Al-Nuzul by Al-Wahidi , trans. Mokrane Guezzou