Musnad Ahmad 25:1535

Isma'il and Muhammad ibn Ja'far narrated to us, they said: 'Awf narrated to us, from Sa'id ibn Abi al-Hasan. Ibn Ja'far said: Sa'id ibn Abi al-Hasan narrated to me, he said: I was with Ibn 'Abbas when a man asked him and said: "O Ibn 'Abbas, I am a man whose livelihood is only from the work of my hands, and I make these images." He said: "I will not tell you anything except what I heard the Messenger of Allah, peace and blessings of Allah be upon him, say: 'Whoever makes an image, Allah the Almighty will punish him on the Day of Resurrection until he breathes the soul into it, and he will never be able to breathe it into it.'" He said: The man became very agitated, and his face turned yellow. Ibn 'Abbas said to him: "Woe to you! If you must make them, then upon you is [to make images of] these trees and everything that has no soul."