Does working in the sale and distribution of cigarettes in itself constitute a sin, thus necessitating the refusal of a good job opportunity, bearing in mind that the applicant does not smoke?

It is not permissible to work in promoting cigarettes due to its role in spreading the forbidden and cooperating in sin and transgression, as their harm and prohibition have been established. Allah Almighty says: (And cooperate in righteousness and piety, but do not cooperate in sin and aggression). One should fear Allah and seek lawful sustenance without disobeying Him, and supplicate and seek forgiveness for the facilitation of matters and an increase in provision.