Midrasch zu Wajikra 26:1

(Ibid. 4) "You shall not make for yourself an idol (lit., "a carving")": I might think that he may not make one that projects but he may make one that is flat. It is, therefore, written "any likeness." I might think that he may not make a flat one, but that he may make (an idol of) a planting. It is, therefore, written (Devarim 16:25) "You shall not plant for yourself an asheirah." I might think that he may not plant one, but that he may make one of wood. It is, therefore, written (Ibid.) "any wood." I might think that he may not make one of wood, but that he may make one of stone. It is, therefore, written (Leviticus 26:1) "And a covering stone, etc." I might think that he may not make one of stone, but that he may make one of silver. It is, therefore, written (Exodus 20:20) "gods of silver." I might think that he may not make one of silver, but that he may make one of gold. It is, therefore, written (Ibid.) "and gods of gold." I might think that he may not make one of gold, but that he may make one of copper or tin or lead. It is, therefore, written (Exodus 34:13) "Molten gods you shall not make for yourself." I might think that he may not make for himself the likeness of all these but that he may make one of any form. It is, therefore, written (Devarim 4:16) "Lest you corrupt yourselves and make … of any form." I might think that he may not make one of any form, (of human being), but that he may make one of the likeness of an animal, beast, or bird. It is, therefore, written (Ibid. 17) "the figure of any beast, etc." I might think that he may not make the likeness of all of these, but that he may make the likeness of fish, hoppers, reptiles, and creeping things. It is, therefore, written (Ibid. 19) "any thing that creeps on the ground." I might think that he may not make the likeness of sun, moon, stars, and constellations. It is, therefore written (Ibid. 19) "And lest you lift your eyes to the heavens, etc." I might think that he may not make the likeness of any of these, but he may make the likeness of angels, cherubs, ofanim and chashmalim (angelic entities). It is, therefore, written (Ibid. 39) "in the heavens." If "in the heavens," I might think that he may not make the likeness (only) of sun, moon, and stars. It is, therefore, written (Ibid.) "above" — neither the likeness of cherubs or ofanim. I might think that he may not make the likeness of all these, but he may make the likeness of the depths or of darkness. It is, therefore, written (Ibid. 18) "which is in the waters beneath the earth." To include reflected images. These are the words of R. Akiva. Others say: To include shavririm (water creatures). So far did the Holy One Blessed be He pursue the yetzer hara (the evil inclination) to give it no pretext for permissiveness (in this area).