Sahih Bukhari, Chapter: Sales and Trade

While I was with Ibn Abbas a man came and said, "O father of Abbas! My sustenance is from my manual profession and I make these pictures." Ibn Abbas said, "I will tell you only what I heard from Allah's Apostle. I heard him saying, 'Whoever makes a picture will be punished by Allah till he puts life in it, and he will never be able to put life in it.' " Hearing this, that man heaved a sigh and his face turned pale. Ibn Abbas said to him, "What a pity! If you insist on making pictures I advise you to make pictures of trees and any other unanimated objects."