(יט) כִּֽי־תָצ֣וּר אֶל־עִיר֩ יָמִ֨ים רַבִּ֜ים לְֽהִלָּחֵ֧ם עָלֶ֣יהָ לְתָפְשָׂ֗הּ לֹֽא־תַשְׁחִ֤ית אֶת־עֵצָהּ֙ לִנְדֹּ֤חַ עָלָיו֙ גַּרְזֶ֔ן כִּ֚י מִמֶּ֣נּוּ תֹאכֵ֔ל וְאֹת֖וֹ לֹ֣א תִכְרֹ֑ת כִּ֤י הָֽאָדָם֙ עֵ֣ץ הַשָּׂדֶ֔ה לָבֹ֥א מִפָּנֶ֖יךָ בַּמָּצֽוֹר׃ (כ) רַ֞ק עֵ֣ץ אֲשֶׁר־תֵּדַ֗ע כִּֽי־לֹא־עֵ֤ץ מַאֲכָל֙ ה֔וּא אֹת֥וֹ תַשְׁחִ֖ית וְכָרָ֑תָּ וּבָנִ֣יתָ מָצ֗וֹר עַל־הָעִיר֙ אֲשֶׁר־הִ֨וא עֹשָׂ֧ה עִמְּךָ֛ מִלְחָמָ֖ה עַ֥ד רִדְתָּֽהּ׃ (פ)
(19) When in your war against a city you have to besiege it a long time in order to capture it, you must not destroy its trees, wielding the ax against them. You may eat of them, but you must not cut them down. Are trees of the field human to withdraw before you into the besieged city? (20) Only trees that you know do not yield food may be destroyed; you may cut them down for constructing siegeworks against the city that is waging war on you, until it has been reduced.
אין קוצצין אילני מאכל שחוץ למדינה ואין מונעין מהם אמת המים כדי שייבשו שנאמר לא תשחית את עצה וכל הקוצץ לוקה ולא במצור בלבד אלא בכ"מ כל הקוצץ אילן מאכל דרך השחתה לוקה אבל קוצצין אותו אם היה מזיק אילנות אחרים או מפני שמזיק בשדה אחרים או מפני שדמיו יקרים לא אסרה תורה אלא דרך השחתה.
Fruit-bearing trees must not be cut down outside of the city43Under siege in order to pain them. nor do we block their irrigation water causing the trees to dry up, as it says, “do not destroy her trees” (Deut. 20:19). Anyone who cuts down a tree receives lashes. This is not only at times of a siege, but anyone at anytime who chops down a fruit-bearing tree by for destructive purposes receives stripes. The tree may be cut down if it is damaging other trees or it is damaging another’s field, or because the tree is more valuable for its wood than its fruit. The Torah only forbids wanton destruction.
ולא האילנות בלבד אלא כל המשבר כלים וקורע בגדים והורס בנין וסותם מעין ומאבד מאכלות דרך השחתה עובר בלא תשחית ואינו לוקה אלא מכת מרדות מדבריהם.
And not only regarding trees, but even one who destructively breaks vessels or rips up clothing or tears down a building or seals up a spring or wastes food violates the Negative Commandment of “Do not destroy”. However, he only receives stripes for disobedience, in accordance with the Rabbis.

שרש המצוה ידוע, שהוא כדי ללמד נפשנו לאהב הטוב והתועלת ולהדבק בו, ומתוך כך תדבק בנו הטובה, ונרחיק מכל דבר רע ומכל דבר השחתה, וזהו דרך החסידים ואנשי מעשה אוהבים שלום ושמחים בטוב הבריות ומקרבים אותן לתורה, ולא יאבדו אפילו גרגיר של חרדל בעולם, ויצר עליהם בכל אבדון והשחתה שיראו, ואם יוכלו להציל יצילו כל דבר מהשחית בכל כחם, ולא כן הרשעים אחיהם של מזיקים שמחים בהשחתת עולם, והמה משחיתים את עצמם במדה שאדם מודד בה מודדין לו. כלומר, בה הוא נדבק לעולם, וכענין שכתוב (משלי יז, ה) שמח לאיד לא ינקה רע. והחפץ בטוב ושמח בו נפשו בטוב תלין לעולם זה ידוע ומפרסם.

The root of this commandment is well-known - it is in order to teach our souls to love good and purpose and to cling to it. And through this, good clings to us and we will distance [ourselves] from all bad and destructive things. And this is the way of the pious and people of [proper] action - they love peace and are happy for the good of the creatures and bring them close to Torah, and they do not destroy even a grain of mustard in the world. And they are distressed by all loss and destruction that they see; and if they can prevent it, they will prevent any destruction with all of their strength. But not so are the wicked - the brothers of the destructive spirits. They rejoice in the destruction of the world, and they destroy themselves - [since] in the way that a person measures, so is he measured; which is to say that he clings to it forever, as the matter that is written (Proverbs 17:5), "the one who rejoices in calamity, will not be cleared (of evil)." And the one who desires the good and rejoices in it, 'his soul will dwell in the good' forever. This is known and famous.

Rabbi Samson Raphael Hirsch, 19th cent. Germany, Horeb, #56

"Do not destroy anything" is the first and most general call of God... If you should now raise your hand to play a childish game, to indulge in senseless rage, wishing to destroy that which you should only use, wishing to exterminate that which you should only exploit, if you should regard the beings beneath you as objects without rights, not perceiving God Who created them, and therefore desire that they feel the might of your presumptuous mood, instead of using them only as the means of wise human activity -- then God's call proclaims to you, "Do not destroy anything! Be a mentsh! Only if you use the things around you for wise human purposes, sanctified by the word of My teaching, only then are you a mentsh and have the right over them which I have given you as a human. However, if you destroy, if you ruin, at that moment you are not a human but an animal and have no right to the things around you.