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Are you wanting to sell on a website, via email link, or how exactly are you trying to accept payments?
The most basic thing for taking payments on a website is to create PayPal Standard Buttons: https://developer.paypal.com/docs/classic/paypal-payments-standard/integration-guide/create_payment_....
That link will give you the options for different types of buttons and you can click to see the steps to create that button. It will give you some HTML you can copy/paste into a web page so that people can click the button to pay you. That process would also give you the option to create an Email Link, which would be a simple URL that people could click to pay you. That could be used as a link in an email or in a button of your own, for example.
You could also instruct people to use the Send Money feature in PayPal, and give them your PayPal account email address. This way they can just enter your email address and the amount to send and can pay you that way.
Another option would be to create an invoice through PayPal. This would send them an email invoice where they can then pay the invoice, and the money would drop into your PayPal account.
Beyond that there are developer APIs that can be used for more advanced integration into website shopping carts and applications.
If you can provide some more info about exactly what you're trying to do I can guide you a little more directly.