The prohibition:[1]
The same way that one must be careful with his body not to cause it loss, or harm, or damage, so too one must be careful with one’s possessions to not cause it loss or harm or damage.[2] Anyone who damages an item which is fit for people to benefit from, transgresses a negative command [and is liable for Rabbinical lashes[3]].[4] This prohibition applies whether the item is owned by a Jew, or gentile, or even if the item is Hefker, not owned by anyone.[5] [This prohibition is commonly known as “Baal Tashchis.”]
Examples: Accordingly, anyone who breaks vessels, or tears clothing[6], or destroys a building, or stops up a spring, or causes loss to food or liquids, or makes the food become repulsive, (or throws money to waste), or damages any other item which is fit for people to benefit from, transgresses a negative command.
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[1] Admur Shemiras Guf Venefesh Baal Tashchis Halacha 14; Bava Kama 91b; Kiddushin 32a; Shabbos 129a; Makos 22a; Rambam Melachim 6/10; Rambam Sefer Hamitzvos L.S. 57
[2] See Likkutei Sichos 18/465 that from this wording of Admur we learn that the two forms of destruction carry the same Halachic rulings.
[3] See Shivim Temarim 53 for explanation based on Admur ibid why one receives merely Rabbinical lashes, even though it remains Biblically forbidden.
[4] Admur ibid; Bava Kama ibid; Gilyon Maharsha Y.D. 116; Rambam Sefer Hamitzvos ibid; Tosafus Bava Metzia 32b; See Shivim Temarim 53
The source: As the verse states [Devarim 20:19] “Do not destroy the tree …” (as if the Torah warned us against destroying [the items] of gentiles of which we are waging war against them then certainly must one beware from destroying items of a Jew, or even items that are disowned.) [Admur ibid]
Other opinions: Some Poskim rule the prohibition of Baal Tashchis is merely Rabbinical. [Tiferes Yisrael 8/40; Possible way of learning Rambam Melachim ibid, and so learns in Rambam: Veheishiv Moshe Y.D. 57; Divrei Hamagia in Mishneh Lemelech on Rambam ibid; Noda Beyehuda Tinyana Y.D. 10; See however Shivim Temarim ibid who questions their assertion based on the Rambam’s own ruling in Sefer Hamitzvos, from which it is clear that it carries a Biblical prohibition]
[5] Admur ibid; Noda Beyehuda Tinyana Y.D. 10 “Possibly is forbidden even if Hefker”
The reason: (As if the Torah warned us against destroying [the items] of gentiles of which we are waging war against them then certainly one must beware from destroying items of a Jew, or even items that are disowned.) [Admur ibid in parentheses]
Other opinions: Some Poskim rule the prohibition of Baal Tashchis does not apply by a Hefker item. [Possible way of learning Rosh on Midos 1:2, and so learns: Veheishiv Moshe Y.D. 57; Divrei Hamagia in Mishneh Lemelech on Rambam ibid; Noda Beyehuda Tinyana Y.D. 10]
[6] See Kiddushin 32a that implies one may tear it by the seam, as it can anyways be resewn.
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