What is the ruling on buying cigarettes with ill-gotten money and its effect on the smoker, and what is the expiation for that?

Your husband has combined two sins: earning unlawful money and spending it on an unlawful benefit (smoking). He must repent of both sins by quitting smoking and earning unlawful money. He must return the unlawful money to its rightful owner if known; otherwise, he should give it as charity to the poor and needy or for the benefit of Muslims. His obligation is not discharged by spending it on unlawful things.