More than 100 Palestinians were killed and dozens wounded in an Israeli strike on a Gaza school sheltering displaced people, the Hamas-run Gaza government said on Saturday, an air strike the Israeli military said had targeted a Hamas command centre.

The strikes hit when people sheltering at the school were performing dawn prayers, leading to many casualties, the Hamas media office said in a statement. Medics had not yet been able to reach all the bodies, it said.

In its statement, the Israeli army said its air forces "struck command and control centre served as a hideout for Hamas terrorists and commanders."

There was no immediate information from Gaza health authorities.

The Israeli military said it had taken steps to reduce the risk of harming civilians, "including the use of precise munitions, aerial surveillance, and intelligence information". It did not immediately comment on the casualty reports from Gaza.

Hamas said the strike was a horrific crime and a serious escalation. Israel says the militant group embeds among Gaza's civilians, operating from within schools, hospitals and designated humanitarian zones - which Hamas denies.

Egypt's foreign ministry condemned the strike, which came as mediators were pushing to resume ceasefire talks, and said that the killing of Gaza civilians showed Israel had no intention to end the war.

Egypt, the United States and Qatar have scheduled a new round of ceasefire negotiations for Thursday, as fears are growing of a broader conflict, involving Iran and its Lebanese ally Hezbollah.

Israeli Prime Minister Benajmin Netanyahu, who has said he will not end the war until Hamas no longer poses a threat to Israelis, said a delegation would be sent to the Aug. 15 talks.

A Hamas official told Reuters the group was studying the new offer for talks but did not elaborate.

Israel launched its assault on Gaza after Hamas fighters stormed into southern Israel on Oct. 7, killing 1,200 people, mostly civilians, and capturing more than 250 hostages, according to Israeli tallies.

Since then, nearly 40,000 Palestinians have been killed in the Israeli offensive in Gaza, according to the Palestinian health ministry, which does not distinguish between combatants and civilians.

Health officials say most the fatalities have been civilian. Israel, which has lost 329 in Gaza, says at least a third of the Palestinian fatalities are fighters. Iran-backed Hamas does not publish its casualties.