Sa'id bin Abi al-Hasan (may Allah have mercy on him) said: I was with Ibn Abbas (may Allah be pleased with them both) when a man came to him and said: "I am a man whose livelihood comes only from the craft of my hands, and I make these images." Ibn Abbas (may Allah be pleased with them both) said: "I can tell you nothing except what I heard from the Messenger of Allah (peace and blessings be upon him). I heard the Messenger of Allah (peace and blessings be upon him) say: 'Whoever makes an image, Allah Almighty will punish him on the Day of Resurrection until he breathes a soul into it, and he will never be able to breathe a soul into it.'" The narrator said: At this the man became greatly distressed and his face turned pale. Then Ibn Abbas (may Allah be pleased with them both) said: "Woe to you! If you insist on making (images) regardless, then make images of trees and of everything that has no soul in it."
Hadith Referenceالمعجم الكبير للطبراني / باب العين / 12717