Tertullian

“ All things, therefore, does human error worship, except the Founder of all Himself. The images of those things are idols; the consecration of the images is idolatry. Whatever guilt idolatry incurs, must necessarily be imputed to every artificer of every idol. In short, the same Enoch fore-condemns in general menace both idol-worshippers and idol-makers together. ”

“ Idols and Idol-Makers in the Same Category.
God prohibits an idol as much to be made as to be worshipped. In so far as the making what may be worshipped is the prior act, so far is the prohibition to make (if the worship is unlawful) the prior prohibition. For this cause—the eradicating, namely, of the material of idolatry—the divine law proclaims, “Thou shalt make no idol;” ”