"The Israeli army's claims are false and unfounded," Hamas said in a statement.

"We confirm that none of those who were martyred in today's massacre were armed. All were civilians targeted while performing the Fajr prayer, including children, civilian employees, university professors, and religious figures, most of whom have no involvement in any political or military activities," the statement added.

The Israeli occupation army disputed the toll and said it killed 19 Hamas and Islamic Jihad resistance combatants in a precise strike, releasing what it claimed were their names and photos.

Hamas and Palestinian activists disputed Israel's claims, saying two of the 19 had already been killed by Israel in earlier strikes and that others were known to be civilians.

Izzat al-Rishq, a member of the Hamas Political Bureau, accused the Israeli occupation forces of fabricating baseless excuses to justify their attacks on civilians, schools, hospitals, and displaced persons' tents, affirming that there were no resistance fighters inside the Al-Tabieen school.

The dawn prayer massacre at Al-Tabieen school, in which Israel killed more than 100 Palestinians, is an act of genocide and a dangerous escalation, al-Rishq said.

He asserted that all resistance factions strictly adhere to a policy of avoiding civilian areas to prevent them from becoming targets of Israeli aggression.

“The massacre at al-Tabieen school in the Daraj neighbourhood in central Gaza City is a horrific crime that constitutes a dangerous escalation,” Hamas said in a statement.

“We call on our Arab and Islamic countries and the international community to fulfil their responsibilities and take urgent action to stop these massacres and halt the escalating Zionist aggression against our people and defenceless citizens,” the statement said.

Ismail al-Thawabta, the director general of Gaza’s Government Media Office, called on the international community and United Nations Security Council “to pressure Israel to end this cascading bloodbath among our people, namely innocent women and children”.