Shaikh Abdul-Muhsin al-‘Abbad hafidhuhallah was asked:
Question: The ruling on sitting on the picture of the ka’bah which is on some prayer mats?
Answer: “I do not know of any harm in that; however, these prayer mats that the people take should be free of pictures, whether a picture of a ka’bah or other than a ka’bah because it will disturb a person. However, if it is free of pictures and is one color and does not have more than one color, then this is more deserving for a prayer mat.
[Sharh Ibn Majah no. 175]
Shaikh Ibn ul-‘Uthaymeen rahimahullah was asked:
Question: What is the ruling on sitting on a prayer mat which has a picture of a ka’bah on it?
Answer: “There is no harm in this also. There is no harm to place a prayer mat and sit on it, even if it has the picture of the ka’bah or a picture of the room of the grave of the Prophet (ﷺ). This is because the one sitting on it does not want to debase/degrade the ka’bah or the room with the grave of the Prophet (ﷺ). This is not the Ka’bah in reality or the room with the grave of Prophet (ﷺ)”.
[Noor ‘ala Darb no. 493]
Faisal Ibn Abdul Qaadir Ibn Hassan