Sforno on Exodus 3:22/ספורנו על שמות ג׳:כ״ב

1ונצלתם את מצרים. Even though all that they will give you will be on loan and you will be obligated to return these items. The status of these “borrowed” articles underwent a legal change when these same Egyptians turned into pursuers of the departing Israelites with intent to kill them. From that moment on what had previously been on loan now became legitimate booty of war. Not only that, but the previous owners had died in a war fought against them by G’d Himself when the pursuers had become the pursued, something which happens in many wars.