Yitro: Rabbeinu Bachya: Mitzvah 39 – Concept 31
“You shall not make images of what is with Me; gods of silver and gold you shall not make for yourselves.” (Exodus 20:20) We may not make human forms even for decorative purposes. (Rambam, Hilchot Avodah Zarah – The Laws of Idolatry and Paganism)
Do not ever perform a Mitzvah with the intention of making money, and turning Me and My service into a god of silver or gold. (Rabbi Yaakov Yitzchak of Balnidov – Emet L’Yaakov)
One should not apply human yardsticks to the way one relates to God. (Rabbeinu Bachya)