Where do people get this idea from?
Adidas have an agreement with Chelsea where they pay them £xm per season for the rights to manufacture their shirts. Adidas make their money by selling the shirts to the retailers, including Chelsea's club shop.
The only money Chelsea will make from shirt sales is the mark-up they make on shirts sold directly from the club.
Beyond that, whenever their shirt deal is up for renewal or sponsorship deals are up for renewal, they might be able to agree better terms on the back of signing Torres. However it's highly unlikely that the signing of Torres will result in anything like £50m, even over the 5 years he's there.