Ikrimah (may Allah have mercy on him) says: Some people in Makkah had professed Islam. When the people set out for Badr, they made them go out too and took them along, and these people who had accepted Islam were killed. So these verses were revealed about them: "Indeed, those whose souls the angels take while they are wronging themselves", up to "and evil it is as a destination" [Surah al-Nisa: 97] - when the angels take the souls of the wrongdoers, they ask: Among whom were you? And: "Except the weak among the men, women and children who are unable to devise a plan (hilah) and cannot find a way (sabil)" [Surah al-Nisa: 98]. 'Hilah' means "rising to go towards it", and 'sabil' means "a road to Madinah". So the Muslims of Madinah wrote letters to the Muslims of Makkah. When the letters were written to them, some of these new Muslims of Makkah set out, but the polytheists caught them and subjected them to all kinds of afflictions (until they gave in to them). So Allah Almighty revealed this verse concerning them: "Except one who is compelled while his heart is content with faith" [Surah al-Nahl: 106] - the one who was coerced while his heart was full of faith commits no sin by uttering a word of disbelief.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب السير / 17759