Musnad Abu Ya'la al-Mawsili 110:251

Abu Ya'la Ahmad ibn Ali ibn al-Muthanna al-Mawsili informed us, Zuhayr narrated to us, Ishaq ibn Yusuf al-Azraq narrated to us, from Awf al-A'rabi, from Sa'id ibn Abi al-Hasan, who said: I was with Ibn Abbas when a man came to him and said: "I am a man whose livelihood is only from the work of my hands, and I make these images." He said: "I heard the Messenger of Allah (peace be upon him) say: 'Whoever makes an image, Allah will punish him on the Day of Resurrection until he breathes the soul into it, and he will never be able to breathe the soul into it.'" The man became very agitated, and his face turned yellow. Ibn Abbas said: "Woe to you! If you must make them, then upon you is [to make images of] these trees and everything that has no soul."