Israel confirmed that remains handed over by Hamas yesterday belonged to three hostages seized by Palestinian militants during the 7 October 2023 attack.
The remains were handed over as part of the ongoing Gaza ceasefire deal brokered by US President Donald Trump.
"Following the completion of the identification process... representatives of the IDF informed the families of the hostages killed in action... that their loved ones have been repatriated to Israel and identified," the statement said.
The remains are those of American-Israeli Captain Omer Neutra, 21 years old at the time of his abduction, Corporal Oz Daniel, 19, and Colonel Assaf Hamami, 40, the highest-ranking officer killed by Hamas.
Hamas handed over their remains yesterday via the Red Cross.
Hamas's armed wing said it had found the remains "along the route of one of the tunnels in the southern Gaza Strip".
It comes as Israeli fire killed three Palestinians in Gaza, north of the southern city of Rafah, which remains under Israeli control, according to Hamas-run health authorities.
In a statement, the Israeli military said forces identified "terrorists" who crossed the yellow line, which marks areas the army still occupies.
It said they were advancing towards troops in southern Gaza, posing an immediate threat, before it struck them.
Medics said one of those killed was a woman. The identities of the two others were not immediately clear.
The incident follows days of Israeli strikes on the enclave, provoking mutual accusations between Hamas and Israel over violations of the tenuous ceasefire that halted two years of war.
Residents said Israeli forces continued to demolish houses in the eastern areas of Rafah, Khan Younis, and Gaza City, where forces continue to operate.
The ceasefire, which came into effect on 10 October, has calmed most fighting, allowing hundreds of thousands of Palestinians to return to the ruins of their homes in Gaza.
Israel has withdrawn troops from positions in cities, and more aid has been allowed to enter.
Hamas turned over all 20 living hostages held in Gaza in return for nearly 2,000 Palestinian convicts and wartime detainees held by Israel.
Hamas has also agreed to turn over the bodies of hostages, a process which is still incomplete and which it says is difficult, while Israel accuses Hamas of stalling.
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But violence has not completely halted.
Health authorities say Israeli forces have killed 239 people in strikes on Gaza since the truce, nearly half of them in a single day last week when Israel retaliated for an attack on its troops.
Israel says three of its soldiers have been killed and it has targeted scores of fighters.
Hamas had been holding 48 hostages in Gaza when the truce came into effect on 10 October, including 20 who were alive.
Since the start of the truce, Hamas has released the 20 surviving hostages and begun handing over the remains of 28 deceased captives.
Of the latter, it has so far returned 20 - including 18 Israelis, one Thai national, and one Nepali.
Meanwhile, the Gaza health ministry said it received 45 bodies of Palestinians killed by Israel whose bodies were in Israeli custody.
The latest handover raised the number of Palestinian bodies Israel has returned to Gaza to 270.
Israel has accused Hamas of dragging its feet in returning the bodies, while the Palestinian group said the process is slow because many remains are buried beneath Gaza's rubble.
It has repeatedly called on mediators and the Red Cross to provide it with the necessary equipment and personnel to recover the bodies.
