To merge two ESI accounts, where the contribution is going to one account and the ESI card is in another account, you will need to contact the relevant ESI authorities. They will guide you through the process of consolidating your accounts to ensure all your information is in one place. It's important to provide them with all the necessary details and documents to facilitate a smooth merging process. By following their instructions and completing the required steps, you can successfully merge your ESI accounts for easier management and access to your benefits.