1؎: Regarding images, the majority of scholars hold the opinion that making images of living beings (possessors of souls) is absolutely forbidden (haram). Images of non-living things, such as trees and the like, are not forbidden. Some scholars say that if the image of a living being is placed in such a location where it is being trampled underfoot, then there is no harm in it.
Explanation & Benefits
Shaykh Dr. Abdur Rahman Freywai
Explanation: 1: Regarding images, the majority of scholars hold the opinion that making images of beings with souls and living creatures is absolutely forbidden (haram). Images of non-living things, such as trees and the like, are not forbidden. Some have said that if the image of a living being is placed in such a location where it is trampled underfoot, then there is no harm in it. In the present era, due to necessity in official and many governmental matters, there is no harm in images when there is a compelling need.
Source: Sunan al-Tirmidhi – Majlis ‘Ilmi Dar al-Da‘wah, New Delhi Edition, Page: 1749