How do I talk to my boyfriend about his spending habits?

How do I talk to my boyfriend about money? He's had a rough few months being in and out of jobs and having a slowly breaking down car. I had to buy groceries for him at some point because of his lack of funds. Yet he somehow always finds a way of justifying large purchases before he gets absolutely everything paid off. He bought a graphics card for $300 when he still needed a new car bumper. Soon after, he lost his job and had no savings to fall back on. He just got help from his parents getting a loan for a new car, so he doesn't have to fix his old one anymore. He still owes his mom money for something and he still owes me for helping him with rent months ago. Yet I just found new trading cards in his apartment that are worth $100. He is fully aware that he's terrible with money. He has told me directly that I'm way better with money than he is. I keep telling him that if he needs help budgeting, I can help him. I *want* to help him. I've tried to be understanding. I've tried to give him room to learn his own lessons. At this point, I'm no longer so understanding. He keeps making the same mistakes over and over again then blaming outside circumstances. "I'm struggling only because I lost my job." "I'm struggling only because I didn't get paid early enough." "I'm struggling only because I had to get that part for my car." He's actually struggling because he would rather buy an Oculus than set aside money for an emergency. How do I approach this?