Musannaf Ibn Abi Shayba 16:983

Abu Bakr narrated to us, he said: Ali bin Mushir narrated to us, from Sa'id, from al-Nadr bin Anas bin Malik, who said: I was sitting with Ibn Abbas, and he began to issue legal rulings without saying "The Messenger of Allah (peace be upon him) said," until a man asked him and said: "I am a man who makes these images." Ibn Abbas said: "Come closer." The man drew near. Then Ibn Abbas said: "I heard the Messenger of Allah (peace be upon him) say: 'Whoever makes an image in this world will be tasked to blow the soul into it on the Day of Resurrection, and he will not be able to do so.'"