There may be better ways to do that, but a quick way is to use the SetEnv directive from the command line of sshd:
export FOO=bar
sshd ... -o "SetEnv=FOO=$FOO" ...
export FOO=foo BAR='baz quux'
sshd ... -o "SetEnv=FOO=$FOO BAR=\"$BAR\"" ...
The SetEnv directive is supported since OpenSSH 7.8 (check with sshd -V). As with all -o key=val options, only the first will be used.
With older versions, you may source an automatically generated file from the users' ~/.ssh/rc (PermitUserRC) or from the initialization files of the login shell: When started via ssh, bash sources ~/.bashrc (and before it, on Debian-like distros, /etc/bash.bashrc) even when run in non-interactive mode [1].
Do not use PermitUserEnvironment because that allows a user to bypass their login shell and any ForceCommand via LD_PRELOAD.
Test example with sshd running as an ordinary user:
t=$(mktemp -d)
ssh-keygen -qN '' -f "$t/key"
export FOO=foo BAR='baz quux'
/usr/sbin/sshd -h "$t/key" -p 2222 -o "PidFile=$t/pid" \
-o "SetEnv=FOO=\"$FOO\" BAR=\"$BAR\""
connect to it
$ ssh -p 2222 localhost 'echo "$FOO" "$BAR"'
foo baz quux
You may use
alias ssh0='ssh -o UserKnownHostsFile=/dev/null \
-o StrictHostKeyChecking=no -o LogLevel=ERROR'
ssh0 ...
if you want to prevent ssh from prompting for and adding the throwaway key to the known hosts file.
[1] Bash determines if it's started by ssh by checking the SSH_CLIENT and SHLVL envvars. That's another way PermitUserEnvironment may be "useful" -- to bypass the /etc/bash.bashrc which is sourced before anything else on Debian-like distros:
$ bash -xc ''
<nothing>
$ SHLVL= SSH_CLIENT=foo bash -xc ''
+ case $- in
+ return
<stuff from /etb/bash.bashrc and ~/.bashrc>