The ship was sinking and four sailors were able to get a lifeboat into the water and climb into it safely.
As they relaxed, they decided to have a cigarette and relax a few moments before starting their journey to safety.
The cigarettes were dry but all their matches had become wet and they had no way to light their cigarettes. Finally, one of the sailors came up with a solution. He threw a cigarette overboard. This worked well.
They were able to smoke because the lifeboat had become a cigarette lighter.