Abstract: A receptacle fox collecting body secretions or medical waste, including an outer rigid open-top container and an inner flexible, transparent bag or liner. The open top of the bag can be closed by a rib and groove type connection that extends the full width of the bag side tabs extend outwardly from opposite sides of the bag and are provided with finger holes. The bag has a size such that the upper portion of the bag drapes downwardly over the upper end of the container and the side tabs are located between the container and the downwardly hanging upper edge portion of the bag. After receiving secretions, the operator grasps the side tabs, pulling upwardly and outwardly to remove the bag from the container. The bag can then be closed through operation of the rib and groove connection.