Taoiseach Micheál Martin has described the comments by Israel's defence minister, that countries like "Spain, Ireland, Norway and others" are "legally obligated" to take in Palestinians, as provocative.
Israel Katz made the comments as he ordered the Israeli army to prepare a plan to allow for the "voluntary departure" of residents from Gaza.
The instruction followed US President Donald Trump's announcement that the United States plans to take over Gaza, resettle the Palestinians living there and transform the territory into the "Riviera of the Middle East".
Mr Katz said it should be countries who have opposed Israel's military operations in Gaza that should take in Palestinians.
He said: "Countries like Spain, Ireland, Norway, and others, which have falsely accused Israel over its actions in Gaza, are legally obligated to allow Gazans to enter their territory.
"Their hypocrisy will be exposed if they refuse.
"Meanwhile, countries like Canada, which has a structured immigration programme, have previously expressed willingness to take in residents from Gaza."
A spokesperson for Mr Martin said "the Palestinian people have a right to their own homeland", that "the two-state solution is the only viable solution" and that all sides must cooperate "to help the Palestinians and Israeli people live side-by-side in peace".
"I believe the Defence Minister’s comments were provocative and the focus should be on ensuring that the war in Gaza ends, that the second phase of the ceasefire comes into force and that all remaining hostages are released," the spokesperson added.
Katz comments 'a distraction'
A spokesperson for Tánaiste and Minister for Foreign Affairs Simon Harris said that the priority for Ireland and the international community must remain on "ensuring the sustainability of the ceasefire, the release of the hostages, a significant surge in humanitarian aid, the rebuilding of Gaza, and a political process that delivers a two-state solution".
"The objective must be that the people of Palestine return safely to their home and any comments to the contrary are unhelpful and a source of distraction," the spokesperson added.
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Spain's Foreign Minister José Manuel Albares rejected the suggestion by Mr Katz that Spain should accept displaced Palestinians from Gaza.
"Gazans' land is Gaza and Gaza must be part of the future Palestinian state," Mr Albares said in an interview with Spanish radio station RNE.
Mr Katz's plan will include exit options via land crossings, as well as special arrangements for departure by sea and air.
Mr Katz said he welcomed President Trump's "bold initiative" which "can create extensive opportunities for those in Gaza who wish to leave, assist them in resettling in host countries, and support long-term reconstruction efforts in a demilitarised, threat-free Gaza after Hamas - an effort that will take many years".
President Trump's administration appeared to backtrack after his proposal to "take over" Gaza sparked uproar.
Mr Trump's Secretary of State Marco Rubio said any transfer of Gazans would be temporary, while the White House insisted there was no commitment to sending US troops.
Mr Trump, however, insisted "everybody loves" the plan, which he announced to audible gasps during a White House press conference with visiting Israeli Prime Minister Benjamin Netanyahu.
Separately, Israel has informed the United Nations Human Rights Council that it will follow the United States in withdrawing its participation, Foreign Minister Gideon Saar said.
"The decision was reached in light of the ongoing and unrelenting institutional bias against Israel in the Human Rights Council, which has been persistent since its inception in 2006," he said in a letter to UNHRC President Jorg Lauber which he posted on X.
