'Thou shalt not make unto thee any graven image.' This forbids not making an image for civil use. 'Whose is this image and superscription? They say unto him, It is Caesar's.' Matt 22: 20, 2I. But the commandment forbids setting up an image for religious use or worship. 'Nor the likeness of any thing,' etc. All ideas, portraitures, shapes, images of God, whether by effigies or pictures, are here forbidden. 'Take heed lest ye corrupt yourselves, and make the similitude of any figure.' Deut 4: 15, 16. God is to be adored in the heart, not painted to the eye.
Quest. 1. If it be not lawful to make the image of God the Father, yet may we not make an image of Christ, who took upon him the nature of man?
Response: No. Epiphanius seeing an image of Christ hanging in a church, broke it in pieces; ’tis Christ’s Godhead, united to his manhood, that makes him to be Christ; therefore to picture his manhood, when we cannot picture his Godhead, is a sin, because we make him to be but half Christ; we separate what God hath joined, we leave out that which is the chief thing, which makes him to be Christ.
Thomas Watson (1620-1686)