A United Nations commission said Tuesday that nearly one-third of those killed in Gaza since the start of the Israel-Hamas war were children, while accusing Israeli forces of deliberately targeting Palestinian minors in military operations.

The allegations were contained in a report released by the U.N. Independent International Commission of Inquiry on the Occupied Palestinian Territory, including East Jerusalem and Israel.

According to the report, at least 20,179 people under the age of 18 were killed between Oct. 7, 2023, and Oct. 7, 2025, accounting for roughly 30% of reported war deaths in Gaza.

The commission alleged that Israel's actions amounted to genocide, crimes against humanity, and war crimes in Gaza and the West Bank.

Israel rejected the accusations in a statement obtained by Reuters.

Israel's mission in Geneva dismissed the findings as the commission's "second defamatory advocacy report," calling it a "libelous sham" that ignored "the brutal tactics of Hamas."

The report marks the latest clash between Israel and U.N. investigators. A commission report released last year also accused Israel of genocide in Gaza, allegations Israeli officials rejected as politically motivated.

The war began after Hamas terrorists launched their Oct. 7, 2023, attack on southern Israel, killing about 1,200 people and kidnapping 251 others.

Israel subsequently launched military operations aimed at destroying Hamas' military and governing capabilities in Gaza.

The U.N. report cited figures from Gaza's Hamas-run Health Ministry asserting that at least 73,035 people have been killed in the territory since the war began. The United Nations routinely references those casualty figures, though Israel and others have challenged aspects of the ministry's reporting.

The commission also reported that 44,143 children were injured during the conflict and argued that the actual number of child deaths is likely higher.

"The Commission notes that the number of children killed and injured from the hostilities in Gaza is certainly higher than the one reported," the report stated.

Citing estimates from Save the Children, the commission said 5,160 other children may remain buried beneath rubble.

The report accused Israeli forces of using high-payload munitions in densely populated civilian areas and targeting neonatal and maternity centers. It further alleged that Palestinian children were targeted collectively because Israeli authorities associated the broader civilian population with Hamas and other armed groups.

Israeli officials said the report ignored Israeli efforts to facilitate medical care, vaccinations and field hospitals during the conflict.

Israel also renewed accusations that Hamas diverted humanitarian aid and fuel intended for civilian infrastructure and hospitals — allegations the terror group has denied.

In a separate statement, Israel's Foreign Ministry called the commission a "fundamentally flawed mechanism whose very purpose is to single out and vilify Israel rather than seek the truth."

The ministry also accused the commission of lacking "any credible verification mechanism for its claims."

A ceasefire between Israel and Hamas took effect Oct. 10, 2025, marking the third pause in fighting since the war began.