Komentarz do Powtórzonego Prawa 13:17

לה' אלהיך [AND THOU SHALT BURN WITH FIRE THE CITY …] FOR THE LORD THY GOD — i.e. for the honor of His name and for His sake.

ואת כל שללה תקבוץ, ”and you are to collect all its loot (all the possessions).” Our sages in Sanhedrin 111 say that the word שללה “its loot,” excludes “the loot belonging to heaven” [a reference to donations the citizens had made to the Temple Treasury. Ed.] These are to be subject to redemption just like הקדשות of ordinary people in other towns. They are not to be burned. Included in such שלל שמים is the second tithe which normally is taken to Jerusalem to be consumed there by the owners (or its proceeds). Neither are holy writings such as Torah scrolls subject to this provision of all the possessions of the people in that city having to be burned. They need to be buried (Sanhedrin ibid.)

כליל לה' אלוקיך, “as a holocaust (completely) to the Lord your G–d.” You are to do this in public so that everyone knows that your motivation is not to enrich yourself by doing so. [According to an opinion in the Talmud, there is no record of this legislation ever having to have been enforced. Ed.]