Sahih al-Bukhari 4700
Narrated Ata:
When Ibn `Abbas heard:-- "Have you not seen those who have changed the favor of Allah into 
disbelief?" (14.28) he said, "Those were the disbelieving pagans of Mecca."
حَدَّثَنَا عَلِيُّ بْنُ عَبْدِ اللَّهِ، حَدَّثَنَا سُفْيَانُ، عَنْ عَمْرٍو، عَنْ عَطَاءٍ، سَمِعَ ابْنَ عَبَّاسٍ، ‏{‏أَلَمْ تَرَ إِلَى الَّذِينَ بَدَّلُوا نِعْمَةَ اللَّهِ كُفْرًا‏}‏ قَالَ هُمْ كُفَّارُ أَهْلِ مَكَّةَ‏.‏