Musannaf Ibn Abi Shaybah

Hazrat Hajjaj, Hazrat Amr bin Murrah, Hazrat Saeed bin Jubair, and Hazrat Ata state that { وَیُطْعِمُوْنَ الطَّعَامَ عَلٰی حُبِّہٖ مِسْکِیْنًا وَّیَتِیْمًا وَّاَسِیْرًا } refers to the people of the Qiblah and other polytheists.