A seller agrees to deliver goods at the seller's own risk to a place different from where they were…

Sale of Goods Act section 40 concerns delivery at the seller's own risk to a place different from where the goods were sold. Unless otherwise agreed, the buyer still bears deterioration necessarily incident to transit. The general risk rule in section 26 depends on the passing of property and the parties' agreement, so theft risk is not universally borne by the seller.