Sanhedrin, 111b: It excludes Sh'lal Shamayim - a. Kodshei Bedek ha'Bayis, ¹ which must be redeemed, b. T'rumos, which must be left to rot and c. Ma'aser Sheini money and Kisvei Kodesh, which must be placed in Genizah.

Sanhedrin, 112a: It precludes deposits that the residents took from outsiders - even if they accepted responsibility for them.

Sanhedrin, 112a: "Kol Shelalah" includes the property of resident Resha'im that is outside the town - provided it can be brought into the town when it is burned. ¹

Sanhedrin, 112a: "Tikbotz ... Vesarafta" implies that the property that needs to be burned requires only collecting and burning, to exclude property that also requires detaching. ¹

Sanhedrin, 111b: "El Toch Rechovah" teaches us a. that if an Ir ha'Nidachas does have a town-square, then one is obligated to create one - in order to burn the property in it, and b. that in the event that it does have a town-square - but that it is not in the center of town, then one is obligated to move it to the center of town. ¹

Oznayim la'Torah: Perhaps it is so that everyone would see it being burned - to prevent anybody from helping himself to the spoil.

To teach us that the town should be burned for the sake of Hashem, [and not because of personal hatred]. ¹

Sanhedrin, 111b: To teach us that, if Beis-Din carries out the Din on an Ir ha'Nidachas it is considered as if they have brought up an Olah before Hashem. ²

Sanhedrin, 111b: To extrapolate that it may not be rebuilt as it was, but that one may turn it into gardens and orchards. ¹

Da'as Zekenim: To make it clear that it was ¹ destroyed le'Shem Shamayim, and not in order to benefit from their money.

Refer to 13:17:1:1.

Sanhedrin 71a (citing R. Eliezer): If there is any Sh'lal Shamayim in the town - Tefilin [or a Mezuzah], since it cannot be burnt, the town cannot become an Ir ha'Nidachas. Consequently, there never was an Ir ha'Nidachas, and never will be, and the Torah inserts it only for us to Darshen it and to learn from it. ¹