Iran was an essential part of Hamas’ preparations for the Oct. 7, 2023, attack on Israel, according to a report released by the Meir Amit Intelligence and Terrorism Information Center on Sunday, based on documents found by the IDF in Gaza over the last year.

Though Iran has denied foreknowledge of the Oct. 7 attack, the documents cited by the Meir Amit Center report indicate Tehran’s involvement in Hamas’ preparations.

“Hamas documents taken by IDF forces in the ground operation in the Gaza Strip … provide a rare glance at the extent of Iran’s penetration into Hamas as part of building its ‘axis of resistance’ against Israel,” the report states. “The documents teach us about Iran’s strategic process of establishing their foothold and influence in what happens in Hamas specifically and Gaza generally.” 

On December 18, 2022, a letter from Marwan Issa, the deputy commander of Hamas’ Qassam Brigades who was killed in March of this year, wrote to Hamas leader Yahya Sinwar — also killed by the IDF this year — that Iran agreed to provide a special budget of $7 million per month for a year to prepare for a war with Israel, but Issa thought Hamas should ask for a three- or four-month advance so that the group could prepare faster. 

The letter also states that the sides discussed ways of smuggling weapons from Yemen to Hamas through “a network of smugglers that he totally trusts,” as well as using an Iranian submarine, according to the Meir Amit Center report.

In May 2022, former Hamas leader Khaled Mashal, who is still a senior figure in the terrorist group, wrote to Issa about an Iran-Hamas joint project to prepare to infiltrate Israel. Hamas would establish bases in Lebanon, starting with 2,000 terrorists meant to act under the command of Hezbollah’s elite Radwan force. 

“There are two main missions,” the letter reads. “If there is a joint battle and the Radwan force seeks to attack, Hamas will be on the forefront. If there are circumstances similar to [the 11-day Israel-Hamas war in May 2021], there will be independent infiltration actions, meaning groups from Al-Qassam [Hamas] will infiltrate.”

Mashal referred to disputes between Hamas, Hezbollah and IRGC about the chain of command when the groups work in coordination, and wrote that while Hamas wants to keep a “good atmosphere” and not fight with the other groups, “it is our right to keep a high level of secrecy from Hezbollah.” 

Iran also trained Hamas terrorists to use drones in the years preceding the Oct. 7 attack. The terrorists were smuggled to Iran via Turkey for advanced training in 2019, according to another document.

“This mission came with secret instructions from the [Islamic] Revolutionary Guard Corps to develop the ability of the elite members of the Al-Qassam Brigades in the Gaza strip,” one document read. “This course is in the framework of secret coordination between Hamas and the IRGS for use in special terror missions against the Israeli army.” 

Multiple documents indicated that Iran had specific instructions for how the money it sent to Hamas was to be used, though Issa wrote a letter in 2021 complaining about money that disappeared in transit. In the Meir Amit Center’s evaluation, “Hamas leadership probably kept some of the Iranian money for its own pockets or purposes.”

Iran used its financial leverage on Hamas to influence its decision-making. Former Hamas political leader Ismail Haniyeh wrote to Sinwar in 2022 to inform him that Iran will reinstate its funding to Hamas, after the latter agreed to reestablish relations with Syrian President Bashar Assad’s regime. Hamas had previously supported Syrian rebels against Assad.

Iran supported several smaller terrorist groups in Gaza, which operated under the command of Palestinian Islamic Jihad. But the Islamic Republic was also willing to work with secular Palestinian terrorists such as the Popular Front for the Liberation of Palestine, which sent representatives to meet with the Iranian ambassador in Syria in 2023 to discuss cooperation on “the Palestinian nation’s resistance in the West Bank” and “strengthening the axis of resistance.”  

Iran also sought to influence Gazan civilians, the majority of whom are Sunni Muslims, in a process the report called “Shi’ization.” Iran-sponsored activities included celebrations of “Quds Day,” a holiday invented by the mullahs’ regime centered on incitement against Israel. The regime held contests for “media projects to strengthen the stability” of Iran’s proxies. Iran paid about $120,000 per month to support Hamas and Palestinian Islamic Jihad radio stations, sponsored scholarships named for terrorists and provided students with free school supplies, along with information about the IRGC’s Quds force and other elements of Tehran’s “axis of resistance.” 

The Meir Amit Center is a non-governmental organization that works closely with the Israeli intelligence community, publishing reports on intelligence and terrorism, often based on primary sources and written by current and former officers from Israeli intelligence agencies.