Is smoking permissible by analogy with incense?

Question:
What do we say, Shaykh, to those who argue that smoking is not forbidden by saying that its harms are the same as the harms of incense, and we have not heard that incense is forbidden; in fact, even scholars use it?

Answer:
What Allah willed, what kind of argument is this? You do not drink incense, my brother, like you do with smoke. With smoke, you inhale it and put it into your stomach. As for incense, you smell it and let it pass; it does not enter the stomach. Incense is pleasant, and this is foul. Incense is among the good things, and this is among the foul things. So the foul is not to be compared to the good. Yes.