Is it permissible to sell cigarettes in a shop for the purpose of liquidating the business and donating the money earned from it to build a mosque or any project that benefits Muslims?

Money earned from selling cigarettes is unlawful (haram). If the person giving charity is disposing of unlawful money, not with the intention of drawing closer to Allah, then there is no issue. However, he must repent and refrain from selling what Allah has forbidden. But if he gives it as charity to draw closer to Allah, then Allah Almighty is pure and does not accept charity from impure earnings. The Prophet, peace and blessings be upon him, said: "Whoever acquires unlawful money and then gives it as charity, there will be no reward for him in it, and its burden will remain upon him." And "Allah does not accept prayer without purification, nor charity from ill-gotten gains." Scholars have clarified that what is impure does not expiate what is impure.