Tossefta sur Le Deutéronome 20:5

וְדִבְּר֣וּ הַשֹּֽׁטְרִים֮ אֶל־הָעָ֣ם לֵאמֹר֒ מִֽי־הָאִ֞ישׁ אֲשֶׁ֨ר בָּנָ֤ה בַֽיִת־חָדָשׁ֙ וְלֹ֣א חֲנָכ֔וֹ יֵלֵ֖ךְ וְיָשֹׁ֣ב לְבֵית֑וֹ פֶּן־יָמוּת֙ בַּמִּלְחָמָ֔ה וְאִ֥ישׁ אַחֵ֖ר יַחְנְכֶֽנּוּ׃

Ensuite les préposés parleront au peuple en ces termes: "Si quelqu’un a bâti une maison neuve et n’en a pas encore pris possession, qu’il parte et s’en retourne à sa maison; car il pourrait mourir dans la bataille, et un autre en prendrait possession.

Tosefta Sotah

Twice he goes out and speaks with them: Once at the border, and once about the regulations of war. That which is on the border, what does he say? "Go forth and hearken to the words of the [anointed] priest." That which is about the regulations of war, what does he say (Deut. 20:5)? "Who is the man who has built a new house and did not inaugurate it? Let him go forth and return to his home." [If] his house it fell down and he built it [again], behold, that one returns. Rabbi Yehuda says, if he added anything new to it, he returns, and if not, he does not return. Rabbi Eliezer says, the people of Sharon did not have to return to their homes because they renovate them one time every sabbatical cycle.