Saeed bin Abu Hasan narrates: I was sitting with Abdullah bin Abbas (may Allah be pleased with them) when a man came to him and said: I am a person whose livelihood depends on making pictures. Abdullah bin Abbas (may Allah be pleased with them) replied: I heard Muhammad (peace be upon him) say: "Whoever makes a picture, Allah will punish him by commanding him to put a soul into it, and he will not be able to put a soul into it." Upon hearing this, the man's face turned pale, so Abdullah bin Abbas (may Allah be pleased with them) said: If you must make pictures, then make pictures of trees or anything that does not have a soul.
Hadith Referenceصحیح ابن حبان / كتاب الحظر والإباحة / 5848
Hadith Gradingفضيلة الشيخ الإمام محمد ناصر الدين الألبانيصحيح - «غاية المرام» (120): ق.فضيلة الشيخ العلّامة شُعيب الأرناؤوطإسناده صحيح على شرط البخاري