Minecraft wiki entry for kill, associated text: On success, directly kills living targets, even if they are protected by a high-level Resistance effect or by a totem of undying, and issues the appropriate death message. Players and mobs killed this way drop loot, and slimes and magma cubes that are not already of minimum size spawn smaller ones. Destroys boats, minecarts, loose items, paintings, armor stands, and experience orbs if they are targeted. Entities that have over 3.402×1038 absorption points (1.701×1038 absorption hearts) take damage from the /kill command but do not die.