Israeli strikes in Gaza have killed at least 104 people, including dozens of children, the enclave's health authorities say, marking the deadliest day since the beginning of the ceasefire championed by US President Donald Trump .

The strikes came on Tuesday night (Wednesday AEDT) after Israel accused Hamas of killing a soldier and staging the discovery of a deceased hostage.

Prime Minister Benjamin Netanyahu instructed the military to carry out "immediate, powerful strikes in the Gaza Strip," his office said in a short statement. The US was notified of the decision to carry out strikes in Gaza, a US official told CNN.

The military said on Wednesday it will resume the ceasefire but will continue to "respond forcefully to any violation".

Hamas denounced what it called the

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