Musnad Abu Ya'la al-Mawsili 111:79

Musa narrated to us, Muhammad ibn Abi ‘Adi narrated to us, from Sa’id, who said: I heard an-Nadr ibn Anas say: I was with Ibn ‘Abbas, and they began asking him for legal rulings (fatwas), and he began giving them rulings without mentioning the Messenger of Allah (may Allah bless him and grant him peace) in what he was ruling upon, until a man from the people of Iraq came—I believe he said—and said: "I make these images." He said: "Come closer, come closer," two or three times. "I heard Muhammad (may Allah bless him and grant him peace) say: 'Whoever makes an image in this world will be tasked on the Day of Resurrection to blow the soul into it, and he will not be a blower [of it].'"