There has not been an agreement because Bayern Munich are reluctant to let the player go, that's why Bayern Munich set a high price for Lewandowski. To bring Lewandowski to Camp Nou, Barcelona had to let go of some of its star players to reduce the burden on the club because of poor financial conditions. Barcelona must be able to control the economy for the sake of the balance of the club, selling De Jong or Pedri can be done as an option to expedite the Lewandowski transfer process.
Bayern can not set too high selling offer if they really want to sell Lewandowski. He is no longer young and spending too big money for this player is not wisely.
Why we only talk about Barcelona as Lewandowski has many options, not only Barcelona. In sddition, Barcelona will struggle to add Lewandowski into the squad. He will be challenged by new coach, new tactics, and his own ageing.
Barcelona's offer of 40 million euros has not been accepted by Bayern Munich because it is considered too low, even though Lewandowski has openly wanted to leave Bayern Munich.
40 mil. euros is not a small money but I can not believe other clubs are ready to spend more than this figure. Clubs want to buy Lewandowski will have to assess their transfer budget, their salary ceiling ie.
If they don't want to win domestic national league, they will not buy him.