The rules can’t cover every possible object that adventurers might decide needs destruction, but some common items and situations are given in the Break Objects table.
Some objects can be broken simply with a successful Strength check (usually a standard action). If an adventurer could conceivably break an object with his or her bare hands (or with a well-placed kick or shoulder), the DM should assign a Strength DC using the following examples as a baseline.
|Strength check to...||DC|
|Smash wooden chest||16|
|Smash iron box||23|
|Smash adamantine box||30|
|Burst rope bonds||21|
|Burst iron chains||28|
|Burst adamantine chains||35|
|Break through wooden wall (6 inches thick)||25|
|Break through masonry wall (1 foot thick)||35|
Published in Dungeon Master's Guide, page(s) 64, Rules Compendium, page(s) 175.