Is it permissible to establish a business project with a trusted friend who does not pray and sells cigarettes, while continuing to invite him to pray, or should he be boycotted?

One must be wary of befriending someone who abandons prayer and a cigarette vendor, because trustworthiness may be lifted from their heart due to their sins. If the abandonment of prayer is due to laziness, then he is a Muslim, and it is permissible to deal with him in buying, selling, and partnering, as long as the project itself is not forbidden. However, if the abandonment of prayer is due to denial, then he is an apostate, and it is permissible to deal with him. The more cautious approach is to avoid dealing with him and strive to advise him. If he turns away, then abandon him, based on the saying of the Prophet, peace and blessings be upon him: "Do not befriend anyone but a believer, and let no one eat your food except one who is pious."