Imām Ibn al-Jawzī (d. 597/1201) summarized the scholars' opinions in his book "Zād al-Masīr" as follows:

1. The Jews denied the permissibility of approaching a woman in a non-frontal position, and criticized anyone who did so. Therefore, this verse was revealed. [Narrated from Jābir, al-Ḥasan, and Qatādah]
2. Some of the Quraysh (who embraced Islam) had previously married women in Makkah and enjoyed relations with them in both from frontal and non-frontal positions. When they came to Madinah, they married women from the Anṣār and attempted to do the same, but the Anṣārī women objected. The matter reached the Prophet ﷺ, and thereupon this verse was revealed. [Mujāhid from Ibn ʿAbbās]
3. ʿUmar ibn al-Khaṭṭāb came to the Prophet ﷺ and said, "I have perished! I turned my saddle around last night." Thereupon, this verse was revealed. [Saʿīd ibn Jubayr from Ibn ʿAbbās]

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(Ed: note that this ayah and the narrations are NOT applicable to anal intercourse, but only to the permissibility of intimacy in the reproductive organs, regardless of position.)

What is the context of revelation for this āyah?

Imām Ibn al-Jawzī (d. 597/1201) summarized the scholars' opinions in his book "Zād al-Masīr" as follows:

1. It means "Send ahead good deeds for yourselves". [Abū Ṣāliḥ from Ibn ʿAbbās]
2. It means to "Mention the name of Allah (Bismillah) before engaging in intercourse". [ʿAṭāʾ from Ibn ʿAbbās]
3. It means "Send ahead for yourselves by seeking offspring". [Muqātil]
4. It means "Send ahead obedience to Allah and following of His commands". [Al-Zajjāj]

What is meant by "send ahead for yourselves"?

Imām Ibn al-Jawzī (d. 597/1201) summarized the scholars' opinions in his book "Zād al-Masīr" as follows:

1. The first opinion is that it means "in any manner you wish". This has two further explanations:

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1a. The first is that it means: "in any manner you wish, whether from the front or the back, and in any position, as long as the intercourse is in the vagina." This view is attributed to Ibn ʿAbbās, Mujāhid, ʿAṭiyyah, al-Suddī, and Ibn Qutaybah, among others.
1b. The second explanation is that the verse refers to coitus interruptus (withdrawal). According to Saʿīd ibn al-Musayyib, the meaning is: "If you wish, practice withdrawal, and if you do not wish, do not withdraw."

2. The second opinion is that the phrase means "whenever you wish". This is the view of Ibn al-Ḥanafīyyah and al-Ḍaḥḥāk, and it is also reported from Ibn ʿAbbās.
3. The third opinion is that it means "from wherever you wish". This interpretation is attributed to Ibn ʿUmar and Mālik ibn Anas, but it is false for several reasons:

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i. Ibn ʿUmar's son, Sālim, upon hearing that Nāfiʿ reported this from ʿAbdullāh ibn ʿUmar, said: "The servant has lied. ʿAbdullāh only said: It is permissible to approach in their vaginas from behind."
ii. The followers of Mālik reject the attribution of this view to Mālik.
iii. Abū Hurayrah narrated from the Prophet ﷺ: "Cursed is the one who comes to women in their rear ends." This indicates that the verse does not mean this.
iv. The verse specifies that intercourse should occur in the place of cultivation by saying "come to your tilth," which refers to the place where offspring are conceived. Ibn al-Anbārī explained that since Allah mentioned "tilth" (a place for planting), and planting is associated with growth (offspring being compared to plants), it is not permitted for intercourse to take place in a location where offspring cannot result.
v. The prohibition of intercourse with a menstruating woman was due to impurity, and such impurity is inherent to this location and does not depart from it.