Sforno on Deuteronomy 7:26/ספורנו על דברים ז׳:כ״ו

1תתעבנו כי חרם הוא, you must treat that silver and gold as if it were an abomination;

2כי חרם הוא, not only would you not benefit by their silver and gold, but neither by their other possessions. It is out of bounds for you, it would bring harm to your other properties, the ones you acquired legally, with the approval of the Torah.