If a cigarette vendor repents, is he required to give away the money he earned from selling them, or is repentance sufficient for him? And how can he calculate these funds?

Scholars have differed regarding ill-gotten wealth acquired with the donor's consent: whether all of it must be relinquished, or only what remains after repentance, or nothing at all. The preponderant opinion is that he is only obligated to relinquish what remains of it in his possession after repentance. If he is poor and in need, he may take from it an amount commensurate with his need, without excess.