131. Statues and Sculptures
Avodas Kochavim 3:9
If a person has an idol made for himself, he is liable to the penalty of lashes for violating “Do not make yourself any idol or image” (Exodus 20:3). He is liable for having it made even if he didn’t make it himself or worship it. Similarly, if a person makes an idol for someone else - even for idolators – he is liable to lashes as per Leviticus 19:4, “Do not make yourselves molten gods.” Accordingly, one who makes an idol for himself is lashed twice, once for each violation.
Avodas Kochavim 3:10
It is prohibited to make images as decorations even if they are not meant to represent false gods as per Exodus 20:19, “Do not make with Me gods of silver and gods of gold.” This includes even images of gold and silver that are only intended as decorations since others might err and consider them idols.
It is only prohibited to make decorations in human form. This includes images of wood, cement, and stone. This only applies to a three-dimensional image, like sculptures. One who makes such an image is liable to the penalty of lashes. It is permitted to make human images that are engraved or painted, whether they are on wood, stone, or a tapestry.