Tukazzebaan is not for believers, because Huzoor-e-Aqam and Huzoor-e-Muhammad could not be counted among those who would deny favours of Allah or who would be ungrateful to favours of Allah. So obviously it is addressed not to the Meccans either, it is addressed to mankind as such and by the twain of you, the twain will deny you, the twain will be ungrateful, this twain means the common man and the big man, commoners and the big people.
And it has been explained in this surah itself that what Allah means by twain, you too means that oh you of the common lot of people, of the common run, you also are ungrateful and those who are big people and leaders or big nations as compared to the poor backward nations, both are alike in their ungratefulness. So it is not Mecca alone which is addressed.
In Mecca, you will be surprised to learn that in Mecca such surahs were revealed who had their import farthest removed from that time. In fact they were concerned to this age, like قُلْ هُوَ اللَّهُ أَهَدْ قُلْ أَوْزُوَ رَبِّ الْفَلَقِ قُلْ أَوْزُوَ رَبِّ النَّاسِ The subject matter of these three surahs in particular applies to our age and it is very clearly applicable to our age, they are very clearly applicable to our age. Yet they were revealed very early in Mecca.
So for a surah to be revealed in Mecca does not mean that it is meant only for Meccans, they were right from the start meant for the whole mankind. The very first was Iqra, was meant for the whole mankind.
