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Messi also overtook Hungary great Ferenc Puskas among all-time international top scorers.
Argentina marked the revival of the Cup of Champions in style as an inspired Lionel Messi helped them outclass Italy 3-0 in a heavyweight clash billed as the 'Finalissima'.
Messi earned $130 million, a figure which includes $55 million of endorsements, during the 12-month period ended May 1, 2022, to sit atop the list of the 10 highest-paid athletes a year after finishing second to Irish MMA fighter Conor McGregor.
Fan tokens are a type of cryptocurrency that allow holders to vote on mostly minor decisions related to their clubs.
The Argentine talisman scored a goal in their 3-0 win over Venezuela in the World Cup qualifier.
Defender Juan Bernat, back-up goalkeeper Sergio Rico and midfielder Nathan Bitumazala were the other players who returned positive tests.
Holders Chelsea will face French champions Lille, just as they were drawn in the original draw, while six-times champions Bayern Munich will now face RB Salzburg.
The forward added to his 2009, 2010, 2011, 2012, 2015 and 2019 trophies after winning the Copa America for the first time with his country last July.
The Dutchman, who had struggled this season after joining from Liverpool, struck in the 21st minute and headed in another goal six minutes before halftime.
It was the 34th time that Messi scored at least two goals in a Champions League game, bringing the Argentina captain's total to 123 goals in the tournament.