The 2nd prohibition is that we are forbidden from making statues for worship, regardless of whether they are made by the person himself or he asks someone else to make them for him.

The source of this commandment is G‑d's statement (exalted be He),1 "Do not make for yourselves any statue or image."

One who transgresses this prohibition, i.e. who makes an idol or asks someone else to make an idol for him is punished with lashes, even if he did not serve it.