# build attr hash - expand below...
my %attr = ( _cmd      => '_xclick',
             business  => $email,
             item_name => $comment);

# create query string name/value pairs
my @qsvars=();
for (keys %attr) {
    # escape values
    $attr{$_} = $cgi->escape( $attr{$_} ) ;
 
    # add to qs vars
    push @qsvars, "$_=$attr{$_}";   
}

# create query string
my $qs = join '&', @qsvars;

# send redirect
print $cgi->redirect("https://www.paypal.com/cgi-bin/webscr?$qs");
exit(0);