Praise be to Allah.
Smoking is haram and no one can doubt that it is forbidden. With regard to the reason why smoking breaks the fast , that is because the smoke contains particles that reach the stomach.
Shaykh Ibn ‘Uthaymin was asked about the fasting person smelling perfume and he said:
“It is permissible to use it during the day in Ramadan and to smell it, except for bukhur (incense), because incense contains particles that can reach the stomach, and that is smoke.” (Fatawa Islamiyyah, 2/128)
Cigarette smoke is like incense in that they both contain particles, but they differ with regard to the basic ruling: incense is halal and good, and smoking is haram and bad.
And Allah knows best.
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