The verse "Sad. By the Quran full of reminder" [Sad 38:1] was revealed concerning them and concerning that very gathering, meaning the gathering of Abu Talib and Abu Jahl and the assembly of Quraysh around them when they disputed with the Messenger of Allah ﷺ.
نزل {ص والقرءان ذي الذكر} فيهم، وفي مجلسهم ذلك، يعني مجلس أبي طالب وأبي جهل واجتماع قريش إليهم حين نازعوا رسول الله ﷺ.
Hakim narrated it (2/432) from Abu Zakariya Anbari, who said, Muhammad bin Abdul-Salam narrated to us, Ishaq narrated to us, Wahb bin Jareer informed us, my father narrated to me, he said, I heard Muhammad bin Ishaq say, Abbas bin Abdullah bin Mabad bin Abbas narrated to me, from his father, from Ibn Abbas, who said, then he mentioned it. Its isnad is hasan because of Muhammad bin Ishaq, since his hadith is hasan, and he has clearly stated that he heard it directly. Hakim said, "This is a sahih hadith according to the criterion of Muslim."Its detail is as follows.It is narrated from Ibn Abbas, who said, Abu Talib fell ill, so Quraysh came to him, and the Prophet ﷺ came to him as well. There was room beside Abu Talib for one man to sit, so Abu Jahl stood up to prevent him from sitting there. He said, and they complained about him to Abu Talib, so he said, "O son of my brother, what do you want from your people?" He said, "I want from them a single word, by which the Arabs will submit to them and the non-Arabs will pay them jizya." He said, "A single word?" He said, "A single word." He said, "O uncle, say, 'There is no god but Allah.'" They said, "One god?" "We have not heard of this in the latest religion. This is nothing but a fabrication." [Sad 38:7]He said, then the Quran was revealed concerning them, "Sad. By the Quran full of reminder." [Sad 38:1] "But those who disbelieve are in pride and dissension." [Sad 38:2] up to His words, "We have not heard of this in the latest religion. This is nothing but a fabrication." [Sad 38:7]Tirmidhi (3232), Nasai in Kubra (11372), Ahmad (2008), Ibn Hibban (6686), and Hakim (2/432) all narrated it through the route of Amash, from Yahya bin Umara, from Saeed bin Jubayr, from Ibn Abbas, and he mentioned it.In it is Yahya bin Umara, also said to be Yahya bin Abbad, and also said to be Abbad bin Jafar Kufi. No one narrated from him except Amash, and no one declared him trustworthy except Ibn Hibban. For this reason, Hafiz said, "Acceptable," meaning when corroborated.It has also been narrated as mursal, so the isnad is not free from criticism. However, the story gained fame in the books of history and sirah, and later scholars kept transmitting it one after another, so it became independent of needing the isnad.