(Say (O Muhammad) unto those who disbelieve: Ye shall be overcome and gathered unto Hell…) [3:12].
Al-Kalbi reported from Abu Salih that Ibn 'Abbas said: “When Allah defeated the idolaters on the day of Badr, the Jews of Medina said: 'By Allah, this is the unlettered Prophet who was announced to us by Moses and whose attribute and description we find in our Scriptures and about whom it is also mentioned that his banner will not be defeated'. They wanted to believe in and follow him. But then some of them said: 'Do not be hasty; let us wait until another of his encounters'. When the Battle of Uhud took place and the Companions of the Prophet, Allah bless him and give him peace, were defeated, they became sceptical. They said: 'No, by Allah, this is not him'. Their wretchedness overwhelmed them and they did not embrace Islam. Meanwhile, they had a treaty with the Messenger of Allah, Allah bless him and give him peace, which was supposed to last up to a certain period. They dissolved that treaty and Ka'b ibn al-Ashraf set off, along with sixty riders, to meet the people of Mecca, Abu Sufyan and his companions. They struck a deal and resolved to achieve the same goal. They said: 'Our word shall be one!' When they went back to Medina, Allah, exalted is He, revealed the above verse about them”.
Muhammad ibn Ishaq ibn Yasar, said: “When the Messenger of Allah, Allah bless him and give him peace, defeated the Quraysh at Badr and then went back to Medina, he gathered the Jews and said: 'O congregation of Jews! Beware lest Allah inflicts on you the like of that which he has inflicted on Quraysh on the day of Badr; embrace Islam before that which has befallen them befalls you. You know well that I was sent as a prophet. This you find it mentioned in your Scripture as well as in Allah's covenant with you'. They said: 'O Muhammad! Be not deluded because you have defeated inexperienced people who have no knowledge of warfare. By Allah, if we were to fight, you will realize that we are the real thing'. Allah, exalted is He, then revealed (Say (O Muhammad) unto those who disbelieve) i.e. the Jews (Ye shall be overcome) you shall be defeated (and gathered unto Hell) in the Afterlife”; this is the narration of 'Ikrimah and Sa'id ibn Jubayr from Ibn 'Abbas.
Asbab Al-Nuzul by Al-Wahidi , trans. Mokrane Guezzou