Musannaf Ibn Abi Shayba 33:558

Humaid ibn Abd al-Rahman narrated to us, from his father, from Simak, from Ikrimah, from Ibn Abbas: Regarding [the verse]: "When the Event befalls," he said: The Day of Resurrection. Regarding [the verse]: "There is no denial of its occurrence. It will bring down [some] and raise [others]," he said: It will bring down some people and lower others.