Related Rule
Israel
Practice Relating to Rule 40. Respect for Cultural Property
Israel’s Manual on the Laws of War (1998) states: “The Geneva Conventions contain provisions banning the looting of … cultural property. Looting is regarded as a despicable act that tarnishes both the soldier and the IDF [Israel Defense Forces], leaving a serious moral blot.” 
Israel, Laws of War in the Battlefield, Manual, Military Advocate General Headquarters, Military School, 1998, p. 62; see also p. 35.
Israel’s Manual on the Rules of Warfare (2006) states:
Today, pillage is strictly forbidden. The Hague Rules forbid pillage both in time of battle and in conquered territory. The Geneva Conventions contain directives prohibiting the pillage of … cultural property. Pillage is considered as a despicable act, and stains the soldier and the army with a serious moral stain. 
Israel, Rules of Warfare on the Battlefield, Military Advocate-General’s Corps Command, IDF School of Military Law, Second Edition, 2006, p. 40.
The Manual on the Rules of Warfare (2006) is a second edition of the Manual on the Laws of War (1998).