*this is one very important topic for me because many muslim out there still have different opinion regarding this matter.
Source:Youtube(Ustaz Azhar Idrus)
According to Quran and Sunnah
The Noble Qur'an - Al-A'raf 7:148
And the people of Moses made in his absence, out of their ornaments, the image of a calf (for worship). It had a sound (as if it was mooing). Did they not see that it could neither speak to them nor guide them to the way? They took it for worship and they were Zalimun (wrong-doers).
The Noble Qur'an - Al-Anbiyâ 21:51-54
51. And indeed We bestowed aforetime on Ibrâhim (Abraham) his (portion of) guidance, and We were Well-Acquainted with him (as to his Belief in the Oneness of Allâh, etc.).
52. When he said to his father and his people: "What are these images, to which you are devoted?"
53. They said:"We found our fathers worshipping them."
54. He said: "Indeed you and your fathers have been in manifest error."
Hadith - Bukhari 3:428, Narrated Said bin Abu Al-Hasan
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."
Hadith -Bukhari 4:47, Narrated 'Aisha
I stuffed for the Prophet a pillow decorated with pictures (of animals) which looked like a Namruqa (i.e. a small cushion). He came and stood among the people with excitement apparent on his face. I said, "O Allah's Apostle! What is wrong?" He said, "What is this pillow?" I said, "I have prepared this pillow for you, so that you may recline on it." He said, "Don't you know that angels do not enter a house wherein there are pictures; and whoever makes a picture will be punished on the Day of Resurrection and will be asked to give life to (what he has created)?"
Hadith - Bukhari 4:448, Narrated Abu Talha
I heard Allah's Apostle saying; "Angels (of Mercy) do not enter a house wherein there is a dog or a picture of a living creature (a human being or an animal)."
Hadith -Bukhari 5:338, Narrated Ibn Abbas
Abu Talha, a companion of Allah's Apostle and one of those who fought at Badr together with Allah's Apostle told me that Allah's Apostle said. "Angels do not enter a house in which there is a dog or a picture." He meant the images of creatures that have souls.
Hadith - Muslim, Narrated Ali ibn AbuTalib
AbulHayyaj al-Asadi told that Ali ibn AbuTalib said to him: Should I not send you on the same mission as Allah's Messenger sent me? Do not leave an image without obliterating it, or a high grave without levelling it. This hadith has been reported by Habib with the same chain of transmitters and he said: (do not leave) a picture without obliterating it.
Hadith - Muslim, narrated Maymunah
One morning Allah's Messenger was silent with grief. Maymunah said: Allah's Messenger, I find a change in your mood today. Allah's Messenger said: Gabriel had promised me that he would meet me last night, but he did not meet me. By Allah, he never broke his promises; and Allah's Messenger spent the day in this sad (mood). Then it occurred to him that there had been a puppy under their cot. He gave an order and it was turned out. He then took some water in his hand and sprinkled it on the place. When it was evening Gabriel met him and he said to him: You promised me that you would meet me the previous night. He said: Yes, but we do not enter a house in which there is a dog or a picture. So the very next morning he commanded the dogs to be killed. He announced that the dog kept for the orchards should also be killed, but he spared the dog used for the protection of extensive fields (or big gardens).
Hadith - Bukhari 8:151, Narrated 'Aisha
I used to play with the dolls in the presence of the Prophet , and my girl friends also used to play with me. When Allah's Apostle used to enter (my dwelling place) they used to hide themselves, but the Prophet would call them to join and play with me. (The playing with the dolls and similar images is forbidden, but it was allowed for 'Aisha at that time, as she was a little girl, not yet reached the age of puberty.) (Fateh-al-Bari page 143, Vol.13)
Hadith - Abu Dawud, Narrated Aisha, Ummul Mu'minin
When the Apostle of Allah arrived after the expedition to Tabuk or Khaybar (the narrator is doubtful), the draught raised an end of a curtain which was hung in front of her store-room, revealing some dolls which belonged to her. He asked: What is this? She replied: My dolls. Among them he saw a horse with wings made of rags, and asked: What is this I see among them? She replied: A horse. He asked: What is this that it has on it? She replied: Two wings. He asked: A horse with two wings? She replied: Have you not heard that Solomon had horses with wings? She said: Thereupon the Apostle of Allah laughed so heartily that I could see his molar teeth.
Hadith - Sahih Bukhari 2.425, Narrated Aisha, r.a.
When the Prophet became ill, some of his wives talked about a church which they had seen in Ethiopia and it was called Mariya. Um Salma and Um Habiba had been to Ethiopia, and both of them narrated its (the Church's) beauty and the pictures it contained. The Prophet raised his head and said, "Those are the people who, whenever a pious man dies amongst them, make a place of worship at his grave and then they make those pictures in it. Those are the worst creatures in the Sight of Allah."
Hadith - At-Tirmidhi
"On the Day of Resurrection a neck will stretch forth from Hell; it will have two eyes to see, two ears to hear, and a tongue to speak. It will say, "I have been appointed to take care of three types of people: every arrogant tyrant, every person who called on some deity other than Allaah (swt) and those who made pictures" [at-Tirmidhi stated that this hadith was saheeh - at-Takhweef min an-Naar, p.179, See also Jaami' al-Usool, 10/518, the editor said its isnaad is hasan]