Sunan an-Nasa'i 5359
It was narrated that Ibn 'Abbas said:
"The Messenger of Allah [SAW] said: 'Whoever makes an image will be punished until (he is commanded) to breathe a soul into it, and he will not be able to do so.'"
أَخْبَرَنَا قُتَيْبَةُ، قَالَ حَدَّثَنَا حَمَّادٌ، عَنْ أَيُّوبَ، عَنْ عِكْرِمَةَ، عَنِ ابْنِ عَبَّاسٍ، قَالَ قَالَ رَسُولُ اللَّهِ صلى الله عليه وسلم ‏
"‏ مَنْ صَوَّرَ صُورَةً عُذِّبَ حَتَّى يَنْفُخَ فِيهَا الرُّوحَ وَلَيْسَ بِنَافِخٍ فِيهَا ‏"‏ ‏.‏