coded approach

Sub X()

    Dim lngRow As Long
    Dim lngCol As Long
    Dim rngMatrix As Range
    Dim strOriginCity As String
    Dim strDestinationCity As String
    
    Set rngMatrix = Range("A1:F5")
    strOriginCity = Range("I3")
    strDestinationCity = Range("I4")
    
    lngRow = Application.Match(strOriginCity, rngMatrix.Columns(1), 0)
    lngCol = Application.Match(strDestinationCity, rngMatrix.Rows(1), 0)
    MsgBox "Value =" & rngMatrix(lngRow, lngCol)
    
End Sub