All perfect praise be to Allaah, The Lord of the Worlds. I testify that there is none worthy of worship except Allaah, and that Muhammad is His slave and Messenger.
Animals have souls while plants do not have souls. Making pictures of living beings that have souls is not allowed, while making pictures of things that do not have souls is allowed.
This legal issue has been clearly mentioned in the fatawa of scholars. Imam Al-Bukhari narrated from Ibn 'Abbaas that a man came and said, "O father of 'Abbaas! My sustenance is from my manual profession and I make these pictures." Ibn 'Abbaas said, "I will tell you only what I heard from Allaah's Apostle. I heard him saying, 'Whoever makes a picture will be punished by Allaah till he puts life into it, and he will never be able to put life into it.' "Hearing this, that man heaved a sigh and his face turned pale. Ibn 'Abbas said to him, "What a pity! If you insist on making pictures I advise you to make pictures of trees or any other unanimated object."
Imam Abu Daawood and At-Thirmithi reported from Abu Hurayrah that the Prophet , said: " Gabriel (peace be upon him) came to me and said: I came to you last night and was prevented from entering simply because there were images at the door, there was a decorated curtain with images on it in the house, and there was a dog in the house. So order the head of the image which is in the house to be cut off so that it resembles the form of a treeā¦"
The Sharee'ah proves that animals will be resurrected on the Day of Judgment and the oppressed animals would get their revenge from the oppressor ones thereafter they will be transferred into dust.
There is no evidence that proves that animals, even the Dog of the people of the cave, will be questioned or that they will go to the Paradise or Hell fire. Animals are not addressed by the commands of Allaah; consequently, they will not face questioning and will not get any reward.
The evidence of the above is the verse in Surah Al-An'aam mentioned in the question and the verse in which Allaah says (what means): {And when the wild beasts shall be gathered together.} [Quran 81:5]
And the Hadeeth from Abu Hurayrah that the Prophet said: "All the creatures will be resurrected on the Day of Judgment; animals, birds and everything else. Allaah's Justice will reach everyone to the extent that the hornless animal would get its revenge from the horned one and thereafter, they would be told to become dust".
For more benefit, please refer to Fataawa 83351, 83249 and 83020
Allaah Knows best.