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. They had no way to light their cigarettes. Finally, one of the sailors came up with a solution. He threw away one cigarette overboard.
"What are you doing?" asked one of the other sailors.
"Don't worry, this will work," he began. "The lifeboat is a cigarette lighter now!"