Is it obligatory to give the husband's friend a share of the financial compensation received from the airport after losing a bag containing books and cigarettes belonging to the friend, and how is this share calculated, and what is the ruling on bringing cigarettes for him?

There is no objection to benefiting from the financial compensation provided by the airline for the lost luggage. The husband's friend must be given his share of the compensation based on the weight of his belongings. It is not permissible to take compensation for cigarettes because they are forbidden (haram). Their value must be returned to the company, or if that is not possible, it should be given to the poor and for public interests. Transporting cigarettes is a sin, as it constitutes cooperation in sin. One must hasten to sincere repentance.