[204] The direct addressees were the Jews of Madinah who Denied Prophet Muhammad’s (ﷺ) Messengership. (al-Ṭabarī, Ibn ʿAṭiyyah, al-Qurṭubī, al-Saʿdī, Ibn ʿĀshūr)
[205] Ishmael was actually Jacob’s paternal uncle. They counted him among Jacob’s ‘fathers’ out of respect.