What is the ruling on money acquired from selling a shop, 60% of whose merchandise was forbidden, and is it permissible to start a new project with this money, or must a portion of it be paid as expiation?

One must hasten to repent to Allah, for selling intoxicants is among the gravest of major sins, as Allah Almighty says: "O you who have believed, indeed intoxicants, gambling, [sacrificing on] stone altars [to other than Allah], and divining arrows are but defilement from the work of Satan, so avoid it that you may be successful. Satan only wants to cause animosity and hatred between you through intoxicants and gambling and to avert you from the remembrance of Allah and from prayer. So will you not desist?"

This is also because the Prophet, peace and blessings be upon him, cursed intoxicants and everyone associated with them, describing them as the mother of all evils.

It is not permissible to sell a shop on the premise that it is for selling intoxicants, whether to a Muslim or a non-Muslim. Everything related to the sale of intoxicants must be destroyed or changed before selling the place, so that it becomes a location for a permissible business.