Mishkat al-Masabih 4507
Sa'id b. Abul Hasan said :
When was with Ibn ‘Abbas a man came to him and said, "Ibn ‘Abbas, I am a man whose livelihood comes only from the work of my hands, and I make these representations of things." Ibn ‘Abbas replied that he would tell him only what he had heard from God’s messenger. He had heard him say, ‘‘If anyone makes a representation of anything God will punish him till he blows a spirit into it, and he will never be able to do that." Then when the man gasped and became pale he said to him, “Out upon you ! If you must do so, make representations of these trees and of anything which does not possess a spirit.” 
Bukhari transmitted it.
عَنْ سَعِيدِ بْنِ أَبِي الْحَسَنِ قَالَ: كُنْتُ عِنْدَ ابْنِ عَبَّاسٍ إِذْ جَاءَهُ رَجُلٌ فَقَالَ: يَا ابْنَ عَبَّاسٍ إِنِّي رَجُلٌ إِنَّمَا مَعِيشَتِي مِنْ صَنْعَةِ يَدِي وَإِنِّي أَصْنَعُ هَذِهِ التَّصَاوِيرَ فَقَالَ ابْنُ عَبَّاسٍ: لَا أُحَدِّثُكَ إِلَّا مَا سَمِعْتُ مِنْ رَسُولِ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ سَمِعْتُهُ يَقُولُ: «مَنْ صَوَّرَ صُورَةً فَإِنَّ اللَّهَ مُعَذِّبُهُ حَتَّى يَنْفُخَ فِيهِ الرُّوحَ وَلَيْسَ بِنَافِخٍ فِيهَا أَبَدًا» . فَرَبَا الرَّجُلُ رَبْوَةً شَدِيدَةً وَاصْفَرَّ وَجْهُهُ فَقَالَ: وَيْحَكَ إِنْ أَبَيْتَ إِلَّا أَنْ تَصْنَعَ فَعَلَيْكَ بِهَذَا الشَّجَرِ وَكُلِّ شَيْءٍ لَيْسَ فِيهِ روح. رَوَاهُ البُخَارِيّ