If identified goods are destroyed through no fault of either party and risk has not passed to the buyer the parties are excused from performance.?

If identified goods are destroyed without fault from either the seller or the buyer and the risk of loss has not transferred to the buyer, both parties are relieved from their contractual obligations. This situation typically falls under the doctrine of impossibility or frustration of purpose, as the goods no longer exist to fulfill the contract. Consequently, neither party is liable for non-performance, and the contract is considered void.