Musannaf Ibn Abi Shaybah

It is narrated from Hazrat Nazar bin Anas bin Malik (may Allah be pleased with him). He says that I was sitting with Hazrat Ibn Abbas (may Allah be pleased with both of them), and he was giving fatwas. (In evidence) he would not say, "The Messenger of Allah (peace and blessings be upon him) said," until a man asked him: "I am a person who makes these pictures?" So Hazrat Ibn Abbas (may Allah be pleased with both of them) said to him, "Come closer." So that person came closer. Then Hazrat Ibn Abbas (may Allah be pleased with both of them) said: "I heard the Noble Prophet (peace and blessings be upon him) say: 'Whoever makes a picture in this world will be made responsible on the Day of Resurrection to put a soul into it, and he will not be able to put a soul into it.'"