Hundreds of thousands of Gazans have fled Rafah and sought shelter in one of the biggest mass displacements of the war.
The exodus came as Israeli forces advanced into the ruins of the city, part of a "security zone" they intend to seize.
A day after declaring their intention to capture large swathes of Gaza, the military pushed into Rafah, which had served as a last refuge for people fleeing other areas for much of the war.
Gaza's health ministry reported at least 97 deaths in Israeli airstrikes in the past 24 hours, at least 20 of them in an attack this morning on Shejaia, a suburb of Gaza City.
Later in the day, at least 31 Palestinians, including women and children, died in a strike on a school near the city that was being used as a shelter for displaced families, the civil defence agency said.
Spokesman Mahmud Bassal said that more than 100 people were wounded in the attack and six people were unaccounted for.
"One of the missing was a pregnant woman who was expecting twins," he added.
The Israeli military said that it had struck a "Hamas command and control centre in the area of Gaza City".
The centre "had been used by the terrorists to plan and execute attacks against Israeli civilians and IDF (Israeli Defense Forces) troops," a statement added.
The military said it was unable to confirm whether the strike had hit the school.
Hamas condemned the attack, accusing the Israeli government of continuing its "targeting of innocent civilians as part of the ongoing genocide in the Gaza Strip".
Rafah "is gone, it is being wiped out," said a father of seven among the hundreds of thousands who have fled the city to neighbouring Khan Younis.
"They are knocking down what is left standing of houses and property," according to the man, who did not want to be identified for fear of repercussions.
The assault to capture Rafah is a major escalation in the war, which Israel restarted last month after effectively abandoning a ceasefire in place since January.
Residents said that most of the population had followed Israel's order to leave Rafah, but a strike on the main road between the city and Khan Younis stopped most movement between the two areas.
Movement of people and traffic along the western coastal road near Morag was also limited by bombardment.
"Others stayed because they don't know where to go, or got fed up of being displaced several times.
"We are afraid they might be killed or at best detained," said Basem, a resident of Rafah.
Gazans fear permanent depopulation
Israel has not spelled out its long-term aims for the security zone that the military is seizing.
Prime Minister Benjamin Netanyahu said that troops are taking an area he called the "Morag Axis" - a reference to an abandoned former Israeli settlement between Rafah and Khan Younis.
Gazans who had returned to their ruined homes during the truce have been ordered to flee communities on the northern and southern edges of the enclave.
They fear Israel's intention is to depopulate those areas indefinitely, leaving many hundreds of thousands of people permanently homeless while Israel seizes some of Gaza's last agricultural land and critical water infrastructure.
Since the first phase of the ceasefire expired at the start of last month, with no agreement to prolong it, Israel has imposed a blockade on all goods for the territory's 2.3 million residents, recreating what international organisations called a humanitarian catastrophe.
Israel's military said that it is conducting an investigation into the deaths of 15 Palestinian aid workers whose bodies were found in a shallow grave last month near Red Crescent vehicles.
Israel's stated goal since the start of the war has been the destruction of Hamas. The militant group had ran Gaza for nearly two decades.
But with no effort made to establish an alternative administration, Hamas returned to control during the ceasefire.
Fighters still hold 59 dead and living hostages that Israel said must be handed over to extend the truce temporarily.
Hamas said that it would only free them under a deal that permanently ends the war.
Israeli leaders said they have been encouraged by signs of protest in Gaza against the militant group.
Hamas described the demonstrators as collaborators and said that Israel is behind the action.
The war began with a Hamas attack on Israeli communities on 7 October 2023 with gunmen killing 1,200 people and taking more than 250 hostages, according to Israeli tallies.
Israel's campaign has killed more than 50,000 Palestinians, Gaza health authorities said.
Israeli air strikes on Syria
Israeli aircraft have conducted two strikes on military targets near the Syrian capital Damascus, according to the Syrian Observatory for Humans Rights.
"Israeli warplanes carried out air strikes on military positions and posts" in the vicinity of Al-Kiswah and Al-Muqaylibah outside the city, the monitoring group said, adding that there were no reports of casualties.
The attacks came hours after similar Israeli strikes on military targets and a ground incursion killed 13 people.
Israel's Defence Minister Israel Katz said that the army will remain in buffer zones within Syria.
