Tafsir of Al-Muddathir 74:13

(And sons present): Meaning they were in attendance with him in Mecca, enjoying their company, and never departing from his side to engage in work or trade, because their needs were sufficiently met due to the abundance of their wealth and the multitude of their servants. Or, they were present with him at gatherings and assemblies due to their prominence and prestige, or [they were] witnesses [who testified] in matters brought to judgment.

There is a difference of opinion regarding their number. It is narrated from Mujahid that they were ten; it is also said thirteen, and it is said seven. All of them were men: al-Walid ibn al-Walid, Khalid, and Hisham—and these three accepted Islam—as well as al-'As, Qays, 'Abd Shams, and 'Umarah. There is a difference in the narration concerning 'Umarah: whether he was killed on the day of Badr or whether the Negus killed him because of a matter attributed to him regarding the King's harem. Both narrations agree, however, that he was killed as a disbeliever. The narration of al-Tha'labi from Muqatil regarding his conversion to Islam is not authentic, and Ibn Hajar explicitly stated that this is an error. The author of al-Kashshaf fell into this error, and those who followed him imitated it. It is also astonishing that they did not mention al-Walid ibn al-Walid among those who accepted Islam, even though the scholars of Hadith, to the last of them, are unanimous regarding his Islam.