Musnad Ahmad 2790

It was narrated that Sa'eed bin Abil-Hasan said: A man came to Ibn ‘Abbas (رضي الله عنه) and said: O Abul-’Abbas, I am a man who makes these images, What do you advise me with regard to them? He said: Come closer. So he came closer, and he said: Come closer. So he came closer, until he placed his hand on his head. He said: I will tell you what I heard from the Messenger of Allah (ﷺ). He said: "Every image-maker will be in the Fire, and every image he made will be given a soul and will punish him in Hell.” If you must do that, then make trees and that which has no soul.