Short answer
No. Allah cannot be pictured, drawn or sculpted, because nothing in creation is like Him (42:11) and no vision in this world can grasp Him (6:103). Any image would be a created thing, and presenting it as God is idolatry. Muslims write His name in calligraphy instead.
Making an image claimed to be Allah is kufr, since it likens the Creator to creation; believing He has a body or form (tajsim) is a grave error in creed. Writing the name Allah in calligraphy is permitted, with respect for where it is placed.
The four schools agree on this.
Explanation
Every picture is made from shapes, colours and limits, all of which are features of created things. Allah says, "There is nothing like unto Him" (42:11), and "Vision perceives Him not, but He perceives all vision" (6:103). So whatever a person imagines or draws, Allah is other than that. Imam Abu Hanifa taught that Allah is not a body, not a form and not limited, and the Hanafi creeds repeat this.
Even a prophet did not see Him in this world. When Musa asked to see Allah, he was told, "You will not see Me", and when Allah's glory appeared to the mountain it crumbled (7:143). Sunni creed affirms that believers will see Allah in Paradise, without any likeness or "how". See What does Allah look like?
Painting God as an old man on a throne, as in some religious art, is exactly what Islam rejects. It reduces the Creator to a creature, and images of what people worship have always led to idol worship. The Prophet ﷺ warned that the image-makers will be among the most severely punished on the Day of Judgement, and scholars apply this most strongly to images meant to represent the divine. Muslims also do not draw the prophets: see Why can't you draw Prophet Muhammad?
What Muslims do is write. Calligraphy of the name Allah, His 99 names and Quran verses became the great art of Islamic civilisation. It points to Allah without claiming to show Him. Treat such items with respect: see taking Allah's name into the bathroom.
The evidence
Quran, Surah Ash-Shura 42:11
فَاطِرُ ٱلسَّمَٰوَٰتِ وَٱلْأَرْضِ ۚ جَعَلَ لَكُم مِّنْ أَنفُسِكُمْ أَزْوَٰجًۭا وَمِنَ ٱلْأَنْعَٰمِ أَزْوَٰجًۭا ۖ يَذْرَؤُكُمْ فِيهِ ۚ لَيْسَ كَمِثْلِهِۦ شَىْءٌۭ ۖ وَهُوَ ٱلسَّمِيعُ ٱلْبَصِيرُ ﴿١١﴾
[He is] Creator of the heavens and the earth. He has made for you from yourselves, mates, and among the cattle, mates; He multiplies you thereby. There is nothing like unto Him, and He is the Hearing, the Seeing.
No image can resemble Allah.
Quran, Surah Al-An'aam 6:103
لَّا تُدْرِكُهُ ٱلْأَبْصَٰرُ وَهُوَ يُدْرِكُ ٱلْأَبْصَٰرَ ۖ وَهُوَ ٱللَّطِيفُ ٱلْخَبِيرُ ﴿١٠٣﴾
Vision perceives Him not, but He perceives [all] vision; and He is the Subtle, the Acquainted.
Allah cannot be grasped by sight in this world.
Quran, Surah Al-A'raaf 7:143
وَلَمَّا جَآءَ مُوسَىٰ لِمِيقَٰتِنَا وَكَلَّمَهُۥ رَبُّهُۥ قَالَ رَبِّ أَرِنِىٓ أَنظُرْ إِلَيْكَ ۚ قَالَ لَن تَرَىٰنِى وَلَٰكِنِ ٱنظُرْ إِلَى ٱلْجَبَلِ فَإِنِ ٱسْتَقَرَّ مَكَانَهُۥ فَسَوْفَ تَرَىٰنِى ۚ فَلَمَّا تَجَلَّىٰ رَبُّهُۥ لِلْجَبَلِ جَعَلَهُۥ دَكًّۭا وَخَرَّ مُوسَىٰ صَعِقًۭا ۚ فَلَمَّآ أَفَاقَ قَالَ سُبْحَٰنَكَ تُبْتُ إِلَيْكَ وَأَنَا۠ أَوَّلُ ٱلْمُؤْمِنِينَ ﴿١٤٣﴾
And when Moses arrived at Our appointed time and his Lord spoke to him, he said, "My Lord, show me [Yourself] that I may look at You." [Allah] said, "You will not see Me, but look at the mountain; if it should remain in place, then you will see Me." But when his Lord appeared to the mountain, He rendered it level, and Moses fell unconscious. And when he awoke, he said, "Exalted are You! I have repented to You, and I am the first of the believers."
Even Musa could not see Allah in this world.
Sahih al-Bukhari 5950
Sahih... إن أشد الناس عذابا عند الله يوم القيامة المصورون ...
"The most severely punished people with Allah on the Day of Judgement will be the image-makers."
A strong warning against making images, which applies most of all to depicting the divine.
Where the ruling is recorded
- al-Fiqh al-Akbar (Imam Abu Hanifa), Section on the attributes of Allah. Says Allah is not a body, substance or accident, and has no limit or likeness.
- Sharh al-Aqa'id al-Nasafiyya (al-Taftazani), Section on what is impossible for Allah. States that Allah is not formed (musawwar), not limited and not in a place.
Checked by our team. For a more accurate answer to your own situation, consult a scholar. Quran translation by Sahih International. Hadith Arabic from the standard editions of the six books and the Muwatta, with gradings as recorded there; the English is our own rendering. Spotted a mistake? Tell us.