With 110 Israeli soldiers killed since the start of the ground invasion of Gaza, the Israeli Occupation Forces (IOF) casualty count in Gaza has nearly doubled compared to the 2014 aggression.

This increase reflects both the extent of the IOF's advance into the urban areas and the effective use of guerrilla tactics and an expanded arsenal by Hamas, Reuters analysts suggest.

"There is no comparing the scope of this war to 2014 when our forces mostly operated no deeper than a kilometer inside Gaza," said Yaacov Amidror, a retired IOF major-general and former national security adviser.

The IOF faces several challenges, especially in dealing with the extensive tunnel network that the resistance has developed over the past decade, he added.

⚡️Hamas publishes footage of their forces targeting zionist armoured vehicles and troops in Gaza pic.twitter.com/yfhxikPFNf

— War Monitor (@WarMonitors) December 15, 2023

This combination has effectively transformed the streets of Gaza into a lethal and intricate maze, the report says.

Read more: 6 officers, 4 soldiers of elite IOF units killed in Gaza's al-Shujaiya

Intense combat

The Palestinian resistance recently shared videos on its Telegram channel depicting fighters using bodycams to navigate buildings and launch shoulder-held rockets at armored vehicles. One video from December 7 in the al-Shujaiya neighborhood, east of Gaza City, showcased heavy fighting.

Another video on December 5 featured a camera emerging from a tunnel, resembling a periscope, scanning an Israeli camp. The source claimed the camp was later hit by an underground blast. Reuters could not verify these videos.

⚡️Al Jazeera broadcasts footage of the Al Qassam Brigades targeting Israeli militants in Gaza pic.twitter.com/VrHKctifyX

— War Monitor (@WarMonitors) December 13, 2023

What was claimed by Reuters as a Hamas source, speaking anonymously to the agency from Gaza, explained how fighters strategically approached ambushes, leveraging their extensive knowledge of the terrain, often moving through or emerging from tunnels. Despite acknowledging power imbalances, the source emphasized exploiting their familiarity with the land.

The resistance hasn't disclosed the number of its martyrs, while "Israel's" military claims to have killed thousands, the resistance disputes this figure, arguing it includes civilians. 

⚡️Hamas releases a crazy video showing their fighters targeting Israeli militants and capturing an Israeli armoured vehicle pic.twitter.com/VGahygRhPy

— War Monitor (@WarMonitors) December 13, 2023

A veteran Israeli commander, who partook in the 2014 aggression, remarked that the broader scale of the current war has led to increased ground troops, granting the resistance the advantages typically associated with defending forces. Consequently, a higher number of troop casualties is anticipated. The commander requested anonymity due to his active reservist status in the ongoing war. 

Israeli Channel 12 featured an IOF reservist unit breaking through a building wall due to concerns about booby-trapped doors. Mirroring tactics from 2014, the IOF shared images on social media of routes smashed through built-up areas by bulldozers to avoid potential landmines on existing roads. Even in heavily damaged districts in north Gaza, bouts of intense fighting persist.

Mobilizing forces

"Hamas made some huge steps to build up its force since 2014," said Eyal Pinko, a former senior official with Israeli intelligence services who is now at Bar Ilan University's Begin-Sadat Center for Strategic Studies.

He claimed that certain advanced weapons, like the Russian-designed Kornet anti-tank missiles, were smuggled in with support from Iran. However, he highlighted that Hamas has developed the capability to manufacture other weapons within Gaza, such as the anti-tank RPG-7 rocket-propelled grenade shells, leading to an expanded munitions reserve.

According to Hamas posts, their weaponry includes tandem anti-tank weapons equipped with two charges to penetrate armor, a detail corroborated by Pinko.

Ashraf Abouelhoul, the managing editor of Egypt's Al-Ahram daily and a specialist in Palestinian affairs who has prior experience working in Gaza, noted that fighters strategically positioned themselves in proximity to launch missiles and "locally-made projectiles."

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