What is the ruling on accepting cigarettes from ships as a gift or reward when no alternative is available?

Smoking is prohibited (haram), and therefore, it is not permissible to accept a gift or reward derived from it, just as the Prophet, peace and blessings be upon him, did not accept the gift of prohibited wine. The jurisprudential rule is that whatever is not permissible to sell is not permissible to gift, and whatever is permissible to sell is permissible to gift. It is preferable to forgo this gift, seeking reward from Allah, for whoever gives up something for the sake of Allah, Allah will compensate him with something better.