Indeed, those who abuse Allah and His Messenger - Allah has cursed them in this world and the Hereafter and prepared for them a humiliating punishment.

[Qur'aan 33:57]

The scholars have differed in regards to what is meant by abusing Allah. By means of what does that occur? The majority of scholars are of the opinion that it means disbelief and attributing to Him companionship, children, and partners. And characterizing Him with that which does not befit Him like the saying of the Jews - Allah curse them -



And the Jews say, "The hand of Allah is chained." Chained are their hands, and cursed are they for what they say. Rather, both His hands are extended; He spends however He wills. And that which has been revealed to you from your Lord will surely increase many of them in transgression and disbelief. And We have cast among them animosity and hatred until the Day of Resurrection. Every time they kindled the fire of war [against you], Allah extinguished it. And they strive throughout the land [causing] corruption, and Allah does not like corrupters.

[Qur'aan 5:64]



and the saying of the Christians that Jesus (peace be upon him) is the son of Allah


 The Jews say, "Ezra is the son of Allah "; and the Christians say, "The Messiah is the son of Allah ." That is their statement from their mouths; they imitate the saying of those who disbelieved [before them]. May Allah destroy them; how are they deluded?

[Qur'aan 9:30]



and the the saying of the polytheists that the Angels are the daughters of Allah and idols are His partners.




It is narrated in Sahih Al-Bukhaari

Narrated Abu Huraira:

Allah's Messenger (ﷺ) said, "Allah said:-- 'The son of Adam tells a lie against Me and he hasn't the right to do so; and he abuses me and he hasn't the right to do so. His telling a lie against Me is his saying that I will not recreate him as I created him for the first time; and his abusing Me is his saying that Allah has begotten children, while I am the self-sufficient Master, Whom all creatures need, Who begets not nor was He begotten, and there is none like unto Me."

[Sahih Al-Bukhaari Hadith No. 499]



'ikrimah was of the opinion that insulting Allah also includes those who draw pictures.



Narrated Ibn `Abbas:

I heard Muhammad (sallallaahu 'alayhi wa sallam) saying, "Whoever makes a picture in this world will be asked to put life into it on the Day of Resurrection, but he will not be able to do so."

[Sahih Al-Bukhaari - The Book of Dress - Chapter: Whoever makes a picture will be asked to put life into it on the Day of Resurrection - Hadith No. 5963]



Reference(s):

Tafsir Al-Qurtubi
http://library.islamweb.net/newlibra...no=33&ayano=57