Merge cells in corresponding column based on similar values

To change the sheets used is not a big deal:
from where the data is coming from:

Set WkRg = Sheets("Before").Cells(3, 1).CurrentRegion

change "Before" by the name of the sheet to use

where to put the data:

        Sheets("After").Cells(3, 1).CurrentRegion.Offset(1, 0).Cells.ClearContents
        Sheets("After").Range("A4").Resize(.Count, 1) = Application.Transpose(.keys)
        Sheets("After").Range("B4").Resize(.Count, 4) = Application.Transpose(Application.Transpose(.items))

change "After" by the name of the sheet to use