Is it permissible for a smoker to say, "In the name of Allah, with Whose Name nothing whatsoever can cause harm," before smoking his cigarette, with the intention that the harm disappears, and with his belief that he is excused due to his life circumstances and that smoking is his only outlet?

It has been clearly established that smoking harms the body, and Islamic law has forbidden everything harmful. Smoke is foul due to its severe harm, and its consumption is considered an act of committing corruptions which one is commanded to avoid.

It is not permissible to say "Bismillah" over smoke because it is forbidden. Some scholars have even considered this an act of mockery that expels its perpetrator from Islam.

A smoker must quit it. Remembrance (of Allah) removes worry and distress. Allah the Almighty said: (And whoever turns away from My remembrance - indeed, he will have a difficult life, and We will gather him on the Day of Resurrection blind). The cure for distress is glorification (Tasbih) and obedience (to Allah).