Does the divorce that was issued with the intention of frightening and threatening, stating that the wife is irrevocably divorced (by three talaqs) if she considers smoking shisha or mu‘assal, and is further affirmed by her divorce if the husband retracts his statement, take effect, knowing that the wife was menstruating and did not commit the act?

The majority of scholars hold the view that a conditional divorce takes effect, and that pronouncing "three divorces" as a single utterance counts as three divorces. This is the established legal opinion. Therefore, if the wife does not smoke shisha and the husband does not permit her to do so, no divorce occurs. However, if she smokes shisha or he permits her to do so, then three divorces take effect. This is contrary to the view of Sheikh al-Islam Ibn Taymiyyah, who held that a conditional divorce does not take effect if it was intended as a mere threat, and that pronouncing "three divorces" as a single utterance counts as one divorce. Consequently, you would be required to pay an expiation for a broken oath (kaffarat yamin) if you intended it as a threat and the condition upon which you suspended it occurred. It is advised not to use divorce pronouncements for threats and to act with wisdom.