(Unto Him belongeth whatsoever resteth in the night and the day…) [6:13].
Reporting from Ibn ‘Abbas, al-Kalbi said: “The disbelievers of Mecca went to the Messenger of Allah, Allah bless him and give him peace and said to him: ‘O Muhammad, we know that it is need that drives you to that which you are inviting us. We will therefore give you part of our wealth so that you become the richest man amongst us, on condition that you abandon this matter’. And then this verse was revealed”.
Asbab Al-Nuzul by Al-Wahidi , trans. Mokrane Guezzou