Musnad Ahmad 25:1413

Muhammad ibn Bishr narrated to us, Sa'id ibn Abi 'Arubah narrated to us, that he witnessed an-Nadr ibn Anas narrating to Qatadah that he witnessed Abdullah ibn Abbas giving legal opinions (fatwa) to the people, and he would not mention the Messenger of Allah, peace and blessings of Allah be upon him, in his legal opinions, until a man came and said: "I am an Iraqi man, and I make these images." He said: "Come closer" — two or three times — "I heard Muhammad, peace and blessings of Allah be upon him" — or he said: "I heard the Messenger of Allah, peace and blessings of Allah be upon him" — saying: "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 able to do so."