Musnad Ahmad 25:324

Muhammad ibn Ja'far narrated to us, Sa'id narrated to us, from an-Nadr ibn Anas, who said: I was with Ibn Abbas, and he was issuing fatwas to the people, not attributing anything of his fatwas to the Prophet of Allah, may Allah bless him and grant him peace, until a man from the people of Iraq came to him and said: "I am a man from the people of Iraq, and I make these images." Ibn Abbas said to him: "Come closer" — either twice or three times — and he came closer. Ibn Abbas said: "I heard the Messenger of Allah, may Allah bless him and grant him peace, say: 'Whoever makes an image in this world, he will be charged on the Day of Resurrection to blow the soul into it, and he will not be a blower.'"