John Gill Commentary Deuteronomy 20:14

"but the women, and the little ones, and the cattle, and all that is in the city, even all the spoil thereof, shalt thou take for a prey unto thyself; and thou shalt eat the spoil of thine enemies, which Jehovah thy God hath given thee." — Deuteronomy 20:14 (ASV)

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, you shall
take unto yourself ;
gold, silver, merchandise, household goods, utensils in trade, and whatever was of any worth and value to be found in their houses:

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