Sa'id bin Abi al-Hasan said that a man came to Sayyiduna Abdullah bin Abbas (may Allah be pleased with him) and said: "Making pictures is my trade; I earn my living from it." Ibn Abbas (may Allah be pleased with him) said: "Come close to me, for I heard the Messenger of Allah (peace and blessings be upon him) say: 'Whoever makes a picture in this world will be charged on the Day of Resurrection with breathing a soul into it, and he will not be able to breathe it in.'" When the man argued at length, he said: "Woe to you! If you must make them, then make pictures of trees, which have no soul."
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الصداق / 14579
أَخْبَرَنَا أَبُو عَلِيٍّ الرُّوذْبَارِيُّ، أنا إِسْمَاعِيلُ بْنُ مُحَمَّدٍ الصَّفَّارُ، نا مُحَمَّدُ بْنُ عَلِيٍّ، نا سَهْلُ بْنُ بَكَّارٍ، نا وَهْبٌ، عَنْ أَيُّوبَ، عَنْ عِكْرِمَةَ، عَنِ ابْنِ عَبَّاسٍ رَضِيَ اللهُ عَنْهُمَا قَالَ: " الصُّورَةُ الرَّأْسُ فَإِذَا قُطِعَ الرَّأْسُ فَلَيْسَ بِصُورَةٍ ".
Ikrimah narrates from Sayyiduna Abdullah bin Abbas (may Allah be pleased with him): "The picture is the head; when the head is cut off, it is no longer a picture."
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الصداق / 14580
Sayyiduna Miswar bin Makhramah (may Allah be pleased with him) went to visit Sayyiduna Abdullah bin Abbas (may Allah be pleased with him) in his illness and saw on him an ornate garment, that is, of silk. He said: "O Ibn Abbas! What is this garment?" Ibn Abbas (may Allah be pleased with him) said: "What is it?" He said: "Silk." He said: "It is disliked only for one who is arrogant in it." He said: "What are these images on the brazier?" He said: "Do you not see how I am burning them with fire?" When Miswar (may Allah be pleased with him) had left, Ibn Abbas (may Allah be pleased with him) said: "Take this garment away from me, and cut off the heads of these images that are on the brazier." So they were cut off.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الصداق / 14582