Midrasch zu Dewarim 20:5

(Fol. 44) Our Rabbis were taught (Deut. 20, 5) Who has built a new house… . who has planted a vineyard… that hath betrothed a wife. Here the Torah teaches a lesson in manners, one should build a house, first, then plant a vineyard and then marry a wife. Also Solomon in his wisdom said (Pr. 24, 27) Prepare without thy work, and make it fit in the field for thyself, and afterwards build thy house; i.e., prepare without thy work, refers to a house; and make it fit in the field for thyself, refers to a vineyard; and afterwards build thy house, refers to marrying a woman. In another way this may be explained, prepare without thy work, refers to the reading of Scripture; and make it fit in the field for thyself, refers to the reading of Scripture and the studying of Mishnah; and make it fit in the field for thyself, refers to the discussion of the Talmud; and afterwards build thy house, refers to meritorious deeds. R. Elazar the son of R. Josi, the Galilean says: "Prepare without thy work, refers to the reading of Scripture, the studying of the Mishnah and the discussing of the Talmud; And make it fit in the field for thyself, refers to meritorious deeds; and afterwards build thy house, means that he should explain it to others and be rewarded for it."

(Devarim 20:5) "Who is the man that has built a new house": This tells me only of one who has built. Whence do I derive (the same for) one who inherited, acquired, or received it as a gift? From "Who is the man?" (— in any event).

A house which is not four by four hand-breadths (because it is not considered "a house") is exempt from a railing, a mezuzah and an eruv (a halachic device of "amalgamation" for Sabbaths and festivals); and it is not made an ibbur (an "outskirt") of a city (for purposes of such amalgamation), and it does not render food tevel (untithed) for purposes of tithing, and it is not allocated four ells (in a courtyard.) If one makes a vow (not to benefit) from a house, he may sit in it, and it is not subject to plague-spot uncleanliness, and it is not irredeemably sold vis-à-vis the Jubilee year, and he is not returned to from the battlefield (viz. Devarim 20:5).