The bodies of the three hostages, Corporal Nik Beizer, Sergeant Ron Sherman and French-Israeli Elia Toledano, were brought back to Israel in December.

"The findings of the investigation suggest a high probability that the three were killed as a result of a byproduct of an IDF air strike, during the elimination of the Hamas Northern Brigade commander, Ahmed Ghandour, on November 10th, 2023," the military said in a statement, referring to the three captives.

"This assessment is based on the location of where their bodies were found in relation to the strike's impact, performance analysis of the strike, intelligence findings, the results of the pathological reports, and the conclusions of the Forensic Medicine Institute."

"This is a high-probability assessment based on all of the available information, but it is not possible to definitively determine the circumstances of their deaths," the military said.

The bodies of the three hostages were recovered on December 14.

The military said its investigation revealed that the three captives had been held in a tunnel complex from which Ghandour operated.

"At the time of the strike, the IDF did not have information about the presence of hostages in the targeted compound," the military said.

"Furthermore, there was information suggesting that they were located elsewhere, and thus the area was not designated as one with suspected presence of hostages."

The war in Gaza erupted after Hamas attacked Israel on October 7, which resulted in the deaths of 1,205 people, mostly civilians, according to an AFP tally based on official Israeli figures.

Militants also seized 251 hostages, 97 of whom are still held captive in Gaza, including 33 the Israeli military says are dead.

Israel's retaliatory military offensive in Gaza has so far killed at least 41,206 people, according to the health ministry in the Hamas-run territory, which does not provide details of civilian and militant deaths.

While 105 hostages were released during a one-week truce in November in exchange for 240 Palestinian prisoners held in Israeli jails, three captives were killed by Israeli fire.

Yotam Haim, Samer El-Talalqa and Alon Shamriz were mistakenly killed by Israeli troops in December in north Gaza, according to the military.