What is the ruling on money sent from a foreign advertising company, the reason for which was that the questioner's previous website had attracted subscribers through a "referral" system, given that the website no longer exists and the questioner is not currently doing any work for the company? And is it permissible to use this money if land was purchased and Umrah performed with it?

If the profits gained from advertising on a website are not forbidden, then there is no harm in benefiting from them, and the subsequent closure of the website does not matter. However, if the advertisements are forbidden, then it is not permissible to direct people to them or to benefit from the money generated from them. In this case, one must dispose of the money by giving it as charity. As for land purchased with such money, it is permissible to use it along with repentance.