In a concluded sale, if the goods are destroyed, the loss is to be borne by the buyer.

The principle of "caveat emptor" or "buyer beware" governs the distribution of risk in a concluded sale. According to this principle, once a sale is concluded, the buyer assumes the risk of any loss or damage to the goods. Therefore, if the goods are destroyed after the sale is finalized, the buyer is responsible for bearing the loss.

Explanation:

1. The principle of caveat emptor:
- This principle places the responsibility on the buyer to inspect the goods and ensure their suitability before making a purchase.
- Once the buyer has agreed to purchase the goods, they accept the risk associated with any subsequent loss or damage.

2. The concept of concluded sale:
- A sale is considered concluded when both the buyer and seller have agreed on the terms and conditions of the transaction, including the price and the quantity of goods.
- Once the sale is concluded, the ownership and risk associated with the goods are transferred to the buyer.

3. Risk and loss:
- In a concluded sale, the buyer assumes the risk of any loss or damage to the goods, unless otherwise agreed upon by both parties.
- This means that if the goods are destroyed after the sale is finalized, the buyer cannot hold the seller responsible for the loss.

4. Exceptions to the rule:
- There may be exceptions to this general rule if the loss or destruction of the goods is due to the fault or negligence of the seller.
- For example, if the seller fails to properly package the goods, resulting in their destruction during transportation, the seller may be held responsible for the loss.

Conclusion:

In a concluded sale, the buyer bears the risk of any loss or damage to the goods. This is based on the principle of caveat emptor, where the buyer assumes responsibility for inspecting the goods and accepting the associated risks. However, there may be exceptions to this rule if the loss is due to the fault or negligence of the seller.