The ruling on selling Gold in the form of Pictures of Animals

Question :

Is it permissible to sell gold in the form of pictures of animals and selling gold coins that have the picture of half a man on them?

Answer:

Selling the picture of creatures with souls and buying it is forbidden due to what is confirmed from the Messenger of Allâh that he said:
"Verily, Allâh and His Messenger have forbidden selling intoxicants, dead animals (that were not slaughtered properly), pork and idols."

This Hadith is agreed upon. This is also due to what this causes of exaggeration regarding the people in the pictures, just like what happened with the people of Noah. Indeed it has been reported in the Sahih of Imam Al-Bukhari from Ibn 'Abbas concerning Allâh's Statement:
"And they said, "Do not abandon your gods, and do not abandon Wadd nor Suwa' nor Yaghuth nor Ya'uq nor Nasr."

He said, "These were the names of righteous men from the people of Noah. When they died, Satan inspired their people to erect statues in their meeting places where they used to sit and name them with the names of these men. Thus, they did that, but the statues were not worshiped until these people (who made the statues) had died and the knowledge was lost. Then, they were worshiped." This prohibition is also due to numerous other texts that have been reported concerning the forbiddance of picture making and using that which contains images of creatures with souls. This is in reference to that which is in the forms of creatures with souls. Regarding whatever has pictures on it of something that is in the form of creatures with souls regardless of whether it is gold coins or silver coins or cash currency or cloth material or tools - if it circulates among the people in order to be hung on the walls and so forth, from what is not considered disgracing it, then dealing with it is forbidden. This is because it is included in the evidences of the forbiddance of picture making and using pictures of creatures with souls. If what is on it is a picture that is disgraced, like a tool used for cutting or a carpet that is stepped on or a pillow that is slept on and so forth, then that is permissible. This is due to what is confirmed in the Two Sahihs from 'A'ishah that she hung a curtain that had pictures on it. So, the Messenger of Allâh entered and took it down. She said, "I cut it (the curtain containing pictures) into two pillows and he used to recline on them." In the wording recorded by Ahmad, she said, "I cut it into two reclining pillows and indeed I saw him reclining on one of them and it had a picture on it." This is said while knowing that making pictures of creatures with souls is forbidden and it is not permissible to do it not for currencies or clothes or anything else due to what preceded of evidences regarding that. And Allâh gives success. May Allah send blessings and peace upon our Prophet Muhammad, his family and his Companions.

Source:
The Permanent Committee
Fatawa Islamiyah, Vol. 4 Pages 409-410