Musnad Ahmad 27:344

Waki' narrated to us, Sufyan narrated to us, from 'Asim ibn 'Ubayd Allah, from Salim, from his father, who said: The Messenger of Allah (peace and blessings of Allah be upon him) said: "The people who will receive the severest punishment on the Day of Resurrection are the image-makers. It will be said to them: 'Give life to what you have created.'"