If Smith returns....HYPOTHETICALLY speaking.....

[BigHairedAristocrat]

Because the skins took out an insurance policy on Smith, if he is never medically cleared to play again, they get a 12M cap credit.

If Smith wants to keep playing, that's his right to do so, but given his age, the severity of the injury, the fact that the skins have already signed his long-term replacement relegating him to being a backup, and the amount of guaranteed money he still has from the deal... it would seem to be in his long-term physical and financial best interests to simply not play football again.