Doesn't work with "Unofficial Skyrim Special Edition Patch (USSEP)" mod

Merchant chests allow to access items from a merchant's inventory, so they contain bunch of gold and merchant type dependant loot (like blacksmith, alchemist...) .
The loot is level-based, meaning that it varies depending on your level. It resets approximately every two in-game days, so long as you are not in the area, or you can use merchant trade reset glitch.

Basically It's all about fast money and loot abuse, that was not planned by devs.

How to get access to all of them:

• Some are too close to ground/walls, so can be interacted with through textures;
  
• Sometimes wall clipping is required using plates and platters glitch;
  
• Sitting down glitch can't be made everywhere but it is the best way to go so far;
  
• Most require "Do Not Delete" chest placement to addition to ways mentioned above.

I found a new way to clip through walls which is way better.
It works anywhere on any sitting place.

Requirements:

• Follower (any);
  
• Usually at least 2 "Do Not Delete" chests;
  
• Place to sit down.

Method:

1. Find a place to sit (bench, chair);
   
2. Do everything in first person;
   
3. Unsheathe your weapon;
   
4. Aim at chair, jump and interact with it as you jump;
   
5. After sitting down on it you can see if it worked by being able to rotate camera 360 degree;
   
6. Aim at your follower and hold interaction button "E";
   
7. Now you can walk through textures, just don't press anything but your movement keys;
   
8. When on place, exit the interaction by "Tab/Esc..." and pres "E" to stand up. Done!

The movement is odd because it is dependant on your chair position and will work as if you sit on it. Additionally you can only move horizontally (no going up or down), because of this "Do Not Delete" chests can be pretty useful.

"Do Not Delete" is a scripted placeholder left in-game by developers to represent the total gold-value merchants can hold.
It appears as a tiny version of a wooden chest.

It can be used to reach otherwise inaccessible places in the game, as it floats in place when dropped. When placed, the rotation of the player is related to how the chest is placed.

To clip through walls, grab and hold the plate/platter/bucket in front of you. Approach the wall and push the plate up against it at head level. Once the platter is stable, simply walk into it, and the game will push you through the wall and eject you out the other side.

It probably will take multiple attempts to succeed.
The bigger the plate, the higher chances to clip through wall it gives, so platter is the best option.



Bunch of plates/platters can be found in the Dragonsreach.

Merchant type: Blacksmith.

This one of the very popular merchant chests and for a reason. It's easy and fun to get to, and contains lots of useful loot. Additionally it's easy to reset the loot in the chest without going away.
There are 4 ways to get to the chest, but I will mention only 3 of them in the video.












Merchant type: Spell merchant.

Not easy to get to, requires wall clipping and "Do Not Delete" chests.
Contains bunch of spell tomes and soul gems.

Merchant type: General Goods merchant.

This one of the very popular merchant chests. Easy to get to, and contains lots of useful and various loot. Sometimes tent may appear, but chest still can be accessed into by looking near the sticks with ropes.












Merchant type: Spell merchant.

Not easy to get to, requires wall clipping and fall catching.
Contains lots of spell tomes.

Merchant type: General Goods merchant.

This one of the very popular merchant chests. Very easy to get to, and contains lots of useful and various loot. Trade reset is possible by hitting merchant, reloading and talking to him, which refills the chest with loot.

Merchant type: General Goods merchant.

This one of the very popular merchant chests. Very easy to get to, and contains lots of useful and various loot.












Merchant type: Blacksmith.

Easy to get to. However it's located in the orc camp. The loot is marked as stolen, so be careful looting, make sure no one sees you.












Loot type: 1 Alchemist, 1 Blacksmith, 1 Spell, 1 Food, 1 General Goods.

Pretty hard to get to. There are 5 chests with different loot types.

• First of all requires to buy that property from the Jarl and for that you have to do bunch of quests.
  
• Second of all wall clipping and "Do Not Delete" chests must be used.

This is an interesting one and must go for mage build. Basically there are 6 chests full of spell tomes. They all count as stolen if you are not collage member, so be careful.

The 7th chest contains Sigil Stone, so here comes daedric gear at lvl 1.

• Hall of Countenance - 4 chests (1 can be looted through the floor);
  
• Hall of Attainment - 2 chests;
  
• Hall of The Elements - Sigil Stone.

All but Hall of The Elements require "Do Not Delete" chests.

Merchant type: Alchemist.

Requires wall clipping. Additionally 1 "Do Not Delete" chest can be looted.












Merchant type: 1 Alchemists, 3 Blacksmith, 1 Food, 1 Fence.

Interesting place located in the sewers of Riften. You have to clip through entrance door and fall into the floating water. There are total of 6 chests located underwater. If you are not Argonian, you should bring water breathing potion with you or just some healing potions.

Counts as stolen. You can exit by going to the central area of the room.












Merchant type: General Goods merchant.

Little annoying one. Requires wall clipping after which you will have to go and jump into pit's corner and slide a little until you can reach the chest.
Small reach zone and is closer to the end of pit. Just press "w" to stop. Make sure no one sees you. To leave just fast travel.

Merchant type: 2 General Goods, 1 Blacksmith, 1 Food, 1 Fence.

Very easy to get to, but requires follower who is ok with stealing stuff, luckily you can hire Stenvar right there in the Candlehearth Hall for 500 gold.
Just tell him to stay still on the market and go through textures underneath it. There you can aim at chests and tell him to loot them.
He can't reach some chests, so if you want you can use "Do Not Delete" chests to reach and loot them. To leave just fast travel, don't forget to get loot from him.

Merchant type: General Goods merchant.

Pretty annoying one, requires to wall clip and "Do Not Delete" chest parkour.

Contains 4 chests:

• Fishing;
  
• Hearthfire DLC materials;
  
• General Goods loot;
  
• "Fake" letters for quest.

How to reach:

Merchant type: 1 Alchemist, 1 General Goods, 1 Blacksmith, 1 empty.

Chests contain both vanilla and Dlc's loot unique to vampires.
Requres wall cliping and "Do Not Delete" chests.
It's pretty dark in there so light spells can be useful.
Loot counts as stolen, so be careful.












Merchant type: 1 Alchemist, 1 General Goods, 1 Blacksmith.

Chests contain both vanilla and Dlc's loot unique to dawnguard.
Wall clipping is at uncomfortable space, so it will take some time. Also need at least 1 "Do Not Delete" chest.

There are tons of more of those chests around the game world, because every merchant has it's own one. Every single one of them can be reached by clipping through the textures and using "Do Not Delete" chests. Some of them may contain unique quest items.

This is a very productive way of getting loot, more over it's pretty interesting to do all this stuff. However it's kinda like cheating and it's better to do all that kind of things after beating the game or when trying to find something new to do and learn more about game.

I had my fun doing all that, and hope you will too. <3