From Reuters:

Al Shifa, the Gaza Strip's biggest hospital before the war, is now one of the few healthcare facilities even partially operational in the north of the territory, and had also been housing displaced civilians.

Israel faced heavy criticism last November when troops first raided the hospital. The troops uncovered tunnels there, which they said had been used as command and control centres by Hamas. Hamas and medical staff deny that the hospital is used for military purposes or to shelter fighters.

In recent days, Hamas spokespeople have said that the dead announced in previous Israeli statements were not fighters but patients and displaced people and have accused Israel of war crimes.

Reuters has been unable to access the hospital and verify either account.

Maybe because nothing has had any independent verification.

From mondoweiss:

But what few people know is that this successful delivery of sorely needed food aid to northern Gaza is what led the Israeli army to launch its deadly raid on al-Shifa Hospital the next day.

The day before, 13 aid trucks arrived in northern Gaza for the first time in four months without being turned back by the Israeli army or resulting in the massacre of starving Palestinian aid-seekers. People flocking to the UNRWA warehouse in Jabalia refugee camp to receive the aid stood in uncharacteristically orderly lines and patiently waited for the handouts of flour, rice, and other foodstuffs. Many could be seen cheering once the aid arrived, a scene captured by Al Jazeera’s coverage.

Mabhouh was the Director of Operations of the Gaza police force, a part of the Gaza government’s civilian administration. Unlike Hamas’s military wing, the Qassam Brigades, Mabhouh did not operate clandestinely at the start of the war, because he didn’t have to — he was in charge of civil law enforcement. Hamas released a statement after his death confirming that he “engaged in purely civil and humanitarian activity.”

Making such brazen claims without evidence to justify attacking hospitals and shelters has been a hallmark of the Israeli army’s conduct throughout its genocidal assault. But the true significance of the attack lies not in its desire to empty northern Gaza’s largest civilian refuge, which houses 30,000 people, but in foiling Faiq Mabhouh’s pivotal role in coordinating the delivery of humanitarian aid to starving civilians in Gaza while restoring a semblance of social order to the north.

It’s literally an IDF claimed post. The IDF lies as readily as you breathe. I’ll believe it when an independent source is allowed to corroborate. Right now it’s likely that they’ve just captured and killed a bunch of civilians.