Israel has obtained receipts and records of transfers of money from Iran to Hamas, totaling tens of millions of dollars annually over the past two decades.
The documents fell into Israeli hands during the maneuver in the Gaza Strip and were recently published in a report by The Meir Amit Intelligence and Terrorism Information Center.
Alongside the discovery of these documents, the interrogation of Hamas terrorists captured during the war has provided Shin Bet (Israel Security Agency) investigators with additional information on the matter.
"Iran has been Hamas’ primary strategic supporter since 2014, providing military equipment and training as well as financial aid amounting to hundreds of millions of dollars for the movement’s leadership and its military wing. Senior Hamas figures have also publicly thanked Tehran for providing weapons enabling attacks deep inside Israeli territory," the report stated.
The documents seized by IDF troops offer a rare glimpse into the extent of Iran's penetration into Hamas as part of building the "Axis of Resistance" against Israel.
In addition to supporting the military aspects of Hamas's activities, the documents reveal that Iranian influence also extended to supporting other terror organizations in the Gaza Strip and funding civilian, educational, and cultural projects in Gaza.
The documents also provide new information regarding Iran's involvement in preparing Hamas for the October 7, 2023, attack, including coordination with Hezbollah and the readiness of the Gaza-based terror organization in the Lebanese arena.
The documents also reveal Iran's strategic process of establishing a foothold and expanding its influence over Hamas specifically and the Gaza Strip in general.
This process appears to have been carried out through extensive Iranian funding, some of which was directed toward civilian programs, strengthening the Shia dimension within the Sunni society in Gaza ("Shia-ization"), and influencing Hamas's decision-making by controlling financial resources and facilitating significant arms procurement.
The report reveals financial transfer records showing that, for example, in 2019, Iran transferred $42 million to Hamas's military wing in Gaza, and in 2020, according to the seized documents, $12 million was transferred.
One of the seized documents highlights the extent of Iranian involvement in the allocation of funds within Hamas and how Hamas leaders sought to claim a portion of the money for themselves.
"In correspondence between Isma’il Haniyeh (Abu al-Abd) and Hajj Ramadan, Haniyeh expressed his gratitude for the transfer of $5 million to the terror group and asked Hajj Ramadan for instructions regarding the distribution of the funds, hinting for approval to receive a portion of the budget," the report stated.
Senior Iranian leaders, led by Supreme Leader Ali Khamenei, claimed they were not aware in advance of the timing of Hamas's October 7, 2023, attack.
However, the "Captured documents do not verify Iran’s knowledge of the timing but indicate that Hamas coordinated with Iran for about two years in preparation for a strategic operation against Israel, with the leaderships of Hamas, Hezbollah, and Iran preparing both strategically and tactically for a defining event against Israel," the report stated.
Marwan Issa's letter to Yahya Sinwar
The report also noted that "a letter sent by Marwan Issa to Yahya Sinwar and Khalil al-Hayya, deputy head of Hamas's political bureau in the Gaza Strip, on December 18, 2022, reveals that an agreement was reached between Hamas and Iran for a special budget of $7 million per month throughout the year to prepare for a confrontation with Israel. Abu Osama (Khalil al-Hayya) was instructed to request an immediate advance payment of three months from the Iranians."
The document also elaborated extensively on the issue of smuggling weapons from Iran to Gaza as part of preparations for the campaign.
Among other details, it mentioned that Hamas outlined methods for smuggling weapons from Yemen through a network of smugglers it fully trusts and even referenced an agreement with the Iranians to carry out smuggling via a submarine.