Goods are sold to B, and the property in them passes to B; the goods are subsequently destroyed by an accidental fire before delivery. Under Section 26 of the Sale of Goods Act, 1930, unless otherwise agreed:

Section 26 of the Sale of Goods Act states that unless otherwise agreed, the goods remain at the SELLER's risk until the PROPERTY therein is transferred to the buyer, but where the property has passed to the buyer, the goods are at the BUYER's risk whether delivery has been made or not. Because the encumbrance of risk follows ownership, once the property passed to B on the sale, B bears the accidental loss. The rule admits exceptions - where delivery is delayed by the fault of either party, the risk rests on the party in default to that extent. Risk and property are thus linked.