Hi Ahmed,
In case you want to terminate the SPOT/Forward contract before the maturity date because the market rate is less than the Spot rate in which case you incur a gain, in that case you do not take the delivery of the buying currency, you do a Cash settlement and only the gains will be realized.
Also by doing cash settlement, you avoid the transaction costs you would have to pay at the maturity of the transaction.
Regards,
Nikhil