Deuteronomy 20:14

But the women, the little ones, and the cattle
These were to be spared; women, because of the weakness of their sex, and subjection to their husbands; and little ones, which take in males as well as females, as Jarchi observes, because of their tender age; and cattle because of their insensibility; all these having had no concern in holding out the siege:

and all that is in the city, even all the spoil thereof, shall thou
take unto thyself;
gold, silver, merchandise, household goods, utensils in trade, and whatever was of any worth and value to be found in their houses:

and thou shall eat the spoil of thine enemies, which the Lord thy God
hath given thee;
that is, enjoy all their wealth and riches, estates and possessions; for this is not to be restrained to things eatable only.