Instead of deleting the user completely which will also remove all data under the user's account, you can decommission the user so that the mailbox is still accessible. So long as the user's mailbox is 25GB or less, this can be done without the need for a license. Once this process is complete, you can forward or share the mailbox to another active user. Note: This will only preserve the Mailbox data and not any data in the user's OneDrive.
Navigate and login to [[https://admin.microsoft.com]]