THE REASON WHY SMALL FIGURES SHOULD NOT BE MADE FINISHED.
I say that the reason that objects appear diminished in size is because they are remote from the eye; this being the case it is evident that there must be a great extent of atmosphere between the eye and the objects, and this air interferes with the distinctness of the forms of the object. Hence the minute details of these objects will be indistinguishable and unrecognisable. Therefore, O Painter, make your smaller figures merely indicated and not highly finished, otherwise you will produce effects the opposite to nature, your supreme guide. The object is small by reason of the great distance between it and the eye, this great distance is filled with air, that mass of air forms a dense body which intervenes and prevents the eye seeing the minute details of objects.
Taken from The Notebooks of Leonardo da Vinci edited by Jean Paul Richter, 1880.