أَخْبَرَنَا قُتَيْبَةُ، قَالَ حَدَّثَنَا حَمَّادٌ، عَنْ أَيُّوبَ، عَنْ عِكْرِمَةَ، عَنِ ابْنِ عَبَّاسٍ، قَالَ قَالَ رَسُولُ اللَّهِ صلى الله عليه وسلم ‏"‏ مَنْ صَوَّرَ صُورَةً عُذِّبَ حَتَّى يَنْفُخَ فِيهَا الرُّوحَ وَلَيْسَ بِنَافِخٍ فِيهَا ‏"‏ ‏.‏

It was narrated that Ibn 'Abbas said: "The Messenger of Allah [SAW] said: 'Whoever makes an image will be punished until (he is commanded) to breathe a soul into it, and he will not be able to do so.'" Translation Not Available

Book Ref: Sunan An Nisai Book 48 Hadith 5359
Web Ref:  Sunan An Nisai Vol 6 Book 48 Hadith 5361