The people of an apostate town have no share in the World to Come, as it is stated: There went out wicked men from your midst and they led astray the inhabitants of their town.  They are not beheaded unless those that led them astray are from that town and that tribe, unless the majority [of the town] has been led astray, and unless they have been led astray by men. [If] they were led astray by women or children, or [only] a minority was led astray, or if those leading them astray were from outside the town, they are treated as individuals.  They require two witnesses and a warning for each one. This is the stringency of individuals over a multitude: individuals are stoned; therefore their property is spared. The multitude are beheaded; therefore their property is forfeit.

You shall surely smite, etc. —- A donkey train or camel caravan which passes from place to place saves it. Destroy it and all that is in it, etc. —- From here they derived [that] the possessions of the righteous which are in it are forfeit, [while] those which are outside it are saved; those of the wicked, whether within or without, are forfeit.

As it is stated: And all its spoils you shall gather into its plaza, etc. —- If it has no plaza, they make one. [If] its plaza is outside it, they bring it in. And you shall burn the town and its spoils completely to Hashem your God —- its spoils, not the spoils of Heaven. From here they derived [that] the hekdesh objects in it are redeemed, the terumos are [left] to rot, [and the] maaser sheni and Holy Scriptures must be buried. Completely to Hashem your God —- said R’ Shimon: The Holy One, Blessed is He, said: If you will carry out the judgment of an apostate town, it is as if you bring a burnt-offering before Me. And it shall be a mound forever; it may not be rebuilt at all —- it may not even be made into gardens or orchards; [these are] the words of R’ Yose HaGlili. R’ Akiva says: It may never again be rebuilt —- it may not be rebuilt to what it was but it may be made into gardens and orchards. And nothing of the banned matter shall stick to your hand —- For as long as the wicked are in the world, there is anger in the world; [when] the wicked perish from the world, anger disappears from the world.