It was reported that some of them said 'I fought while he did not, and I attacked while he did not' and 'I did such and such' but he did not. So Allah (swt) revealed this verse reprimanding them in general without specifying the matter for which they were reprimanded. Therefore, the reprimand is for anyone who says something but does not do it.
'It is deeply abhorrent to Allah that you should say what you do not do.'