Fatwa no. 21599 Al-hamdu lillah (All praise is due to Allah) Alone, and peace and blessings be upon the Last of the Prophets. To proceed: (Part No. 11; Page No. 169) The Permanent Committee for Scholarly Research and Ifta' has reviewed what has been sent to His Eminence the Grand Mufty (Muslim scholar qualified to issue legal opinions) from the questioner, the chairman of the Charitable Society to Combat Smoking, and which was referred to the Committee from the Secretariat General of the Council of Senior Scholars under no. (4051) and dated 11/7/1421 A.H. The text of the question is:The Shar`y (Islamic legal) evidence prohibits smoking, and dealing in the business of smoking, because of its religious, health, economic, and social harms. Dealing in tobacco takes different forms such as growing, manufacturing, transporting, importing, exporting, marketing, distributing, advertising (on satellite stations, newspapers, exported magazines, using clothes with logos of tobacco companies), and some tobacco companies fund cultural and sports competitions and activities.The Charitable Society to Combat Smoking in the Kingdom has made its own efforts to spread awareness among members of society about the harmful effects of smoking and to help smokers to quit. Many people who have benefited from the Society’s activities ask about the Shar`y ruling on the money of those who deal in the abovementioned activities, particularly those people who do not smoke or trade in it, but (Part No. 11; Page No. 170) only receive their salaries from activities related to the tobacco industry, especially advertising. We wish for Your Eminence to let us know the Shar`y ruling of the Permanent Committee for Scholarly Research and Ifta' with regard to this, may Allah reward you with the best.