I've never heard that. Where did you hear or read it? Could it be 'He's to blame' (meaning 'It's his fault'), for instance?

Ah well, poetic licence then! It doesn't make a great deal of sense in ordinary spoken English, and even in the song, it is ambiguous. It could mean 'The blame is hell' (an inversion, which is more common in poetry than in prose).

Although, if I'd been writing that song, I would have thought 'Hell's to blame' would have fitted in nicely there, but who knows?