What is the ruling on selling pornographic films to Jews, and what is the ruling on watching them?

You are not permitted to sell these films to a Jew or to anyone else, because whatever is forbidden in Islam is forbidden, whether sold to a disbeliever or to anyone else, based on the saying of the Prophet, peace and blessings be upon him: "Indeed, when Allah forbids the eating of a thing, He also forbids its price."

So, beware of consuming what is unlawful, strive to consume what is lawful, and fear Allah; He will provide a way out for you and sustain you from where you do not expect.