The video, which lasts less than a minute, appears to show members of Hamas holding up youngsters for the camera as well as children sitting round a table.
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It also shows one Hamas member rocking a pram as a toddler cries.
It is not known what happened to the parents of the youngsters.
The footage is said to have been recorded when Hamas fighters carried out their attack on Israel on October 7, according to The Jerusalem Post.
During the surprise attack by Hamas, which is deemed to be a terror group by the UK, US and the European Union, members of the group swarmed over the border around the Gaza Strip and massacred more than 1,300 people, most of them civilians.
They also seized around 150 Israeli and foreign nationals hostages and took them back to Gaza in their initial strike.
Hamas claimed on Friday that 13 of them had been killed in Israeli retaliatory air strikes.
Israeli has continued bombarding the territory and has now sent in its special forces unit Sayeret Matkal who are believed to have led tanks and infantry into Hamas hideouts to hunt down terrorist rocket crews and search for hostages.
Since the strike by Hamas, shocking reports have emerged regarding the atrocities the group are said to have carried out.
At a kibbutz in the village of Kfar Aza is thought to be the scene of a massacre of 40 babies, with some having been beheaded.
Speaking from the scene of the bloodbath, i24News reporter Nicole Zedek said a soldier told her they had found women and “babies with heads cut off”.
Entire families were reportedly burned alive in their homes and shot.
Israeli troops also discovered the unimaginable horrors of dead babies and 20 children tied up and burned in Be’eri Kibbutz
A commander of an emergency response unit broke down in tears as he described the horror scenes that lay before them in the town close to Gaza’s border.
“We see a pregnant lady on the floor, and we turn her around…and the stomach is wide open, there’s an unborn baby connected to the cord, stabbed with a knife, and the mother shot in the head,” Yossi Landau told i24News.
Israel has taken the unprecedented decision to release an image of a dead baby in a blood-stained cot too graphic to be republished.
It comes as…
“This is the most difficult image we’ve ever posted,” they wrote. “We went back and forth about posting this, but we need each and every one of you to know.
“This happened.”
A nursery can be seen covered in blood while two burnt teddies sit perched on a shelf.
Meanwhile, an overturned abandoned pram was found outside.
Another devastating image shows a rescue worker carrying what appears to be a tiny body bag.
Israel has since called up 300,000 reservists and mobilised its forces to the southern desert area around Gaza.
A land invasion by the Israel Defence Forces (IDF) is expected to be launched imminently and could even come as later on Saturday.
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The IDF have confirmed they have carried out “localised raids” into Gaza for the last 24 hours to “cleanse the area of terrorists and weapons”.
Israeli Prime Minister Benjamin Netanyahu has vowed to destroy the terrorist group.
He said in a TV address that Israel will “never forget these horrific acts of our enemies.”
Netanyahu added: “We are striking at our enemies with unprecedented might – this is just the beginning. We will end this war stronger than ever.”
“We will destroy Hamas,” he added, saying Israel has widespread international support for the operation.
Any offensive by Israel will be complicated by the taking of hostages as Hamas has threatened to kill them one by one if bombardments are carried out without a warning first.
The latest Israel-Hamas war has claimed at least 3,200 lives on both sides since Hamas launched the unprecedented attack.
Israel warned 1.1million people living in the north of the Gaza Strip to flee their homes ahead of an “imminent attack”.
Hamas has claimed 70 people, mostly women and children, were killed in an Israeli airstrike on convoys fleeing Gaza City.
It comes as Lebanon’s Iran-backed Hezbollah has insisted it is “fully prepared” to join Hamas in its bloody war with Israel.
Foreign powers have urged Hezbollah to stay put on the sidelines – but deputy chief Naim Qassem vowed to join “when the time comes for action”.
Podcast: Israel’s War on Terror Explained
The Sun has launched a brilliant new podcast ‘Israel’s War on Terror Explained’.
In the first episode, we talk to the Israel Defense Force about tactics in their Hamas offensive and the fraught mission to rescue hostages.
To listen, click here if you’re on mobile – or simply scan the QR code with your phone if you’re reading on a computer.
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