It was narrated that An-Nadr bin Anas said:"I was sitting with Ibn 'Abbas when a man from among the people of Al-'Iraq came to him and said: 'I make these images; what do you say concerning them?' He said: 'Come closer, come closer. I heard Muhammad [SAW] say: Whoever makes an image in this world will be commanded on the Day of Resurrection to breathe a soul into it, and he will not be able to do so."
أَخْبَرَنَا عَمْرُو بْنُ عَلِيٍّ، قَالَ حَدَّثَنَا خَالِدٌ، - وَهُوَ ابْنُ الْحَارِثِ - قَالَ حَدَّثَنَا سَعِيدُ بْنُ أَبِي عَرُوبَةَ، عَنِ النَّضْرِ بْنِ أَنَسٍ، قَالَ كُنْتُ جَالِسًا عِنْدَ ابْنِ عَبَّاسٍ أَتَاهُ رَجُلٌ مِنْ أَهْلِ الْعِرَاقِ فَقَالَ إِنِّي أُصَوِّرُ هَذِهِ التَّصَاوِيرَ فَمَا تَقُولُ فِيهَا فَقَالَ ادْنُهْ ادْنُهْ سَمِعْتُ مُحَمَّدًا صلى الله عليه وسلم يَقُولُ " مَنْ صَوَّرَ صُورَةً فِي الدُّنْيَا كُلِّفَ يَوْمَ الْقِيَامَةِ أَنْ يَنْفُخَ فِيهَا الرُّوحَ وَلَيْسَ بِنَافِخِهِ " .
Nesai
The Book of Adornment • Hadith 5358