What is the Sharia ruling on disposing of goods that have been agreed upon but have not yet been received by the buyer due to his procrastination and delay, and does the seller bear the resulting losses?

If you sold merchandise you own in the UAE and described it to the buyer, the contract is valid and enforceable. If the buyer refuses to take possession of part of the merchandise, causing you storage expenses, and you find no way to reclaim your right except by selling it, there is no harm in doing so, and you are not obliged to return the amount paid to you. However, if you sold what you do not own (the merchandise in the UAE), the sale is invalid; you must return the merchandise or conclude a new contract. It is advisable to learn the rulings of trade. It is permissible for the buyer to conclude with you a "Salam contract" by paying the full price, describing the merchandise precisely, and specifying the delivery date.