Musnad Ahmad 2158

Sa'eed narrated that an Nadr bin Anas said: I was with Ibn 'Abbas when he was advising the people, and he was not attributing any of his fatwas to the Prophet (ﷺ) of Allah , until a man from Iraq came to him and said:l am from Iraq and I make these images. Ibn ‘Abbas said to him: Come nearer - two or three times - so he came nearer. Then Ibn 'Abbas (رضي الله عنه) said: I heard the Messenger of Allah (ﷺ) say: Whoever makes an image in this world will be told on the Day of Resurrection to breathe the soul into it, but he will not be able to do that."