A new report by a United Nations (UN) Commission has sparked worldwide debate after accusing Israeli security forces of deliberately targeting Palestinian children during the war in Gaza and in the occupied West Bank. The report contains serious allegations and says there is evidence that some children were shot with precision weapons, making it difficult to describe their deaths as accidental. One of the most shocking findings in the report is that, out of a documented group of 168 Palestinian children who died from gunshot wounds, 73 were shot in the head and 22 were shot in the chest. According to the UN Commission, this pattern raises serious questions about whether some children were intentionally targeted. Medical workers who treated injured children also reported seeing gunshot wounds to the head and upper body, injuries they say are often associated with direct fire rather than random explosions. The Commission examined events between October 2023 and March 2026. It concluded that Israeli authorities and security forces may have committed war crimes and other serious violations of international law. The report says children were killed not only in large airstrikes but also in incidents involving drones, snipers, and other precision weapons. It argues that these cases deserve independent criminal investigations. The report also states that more than 20,000 Palestinian children have been killed and over 44,000 injured since the conflict began in October 2023. It says children have suffered not only from bombs and gunfire but also from displacement, lack of food, destruction of schools and hospitals, and severe psychological trauma caused by the war. Israeli officials have strongly rejected the UN findings. They say the report is biased, politically motivated, and ignores the actions of Hamas. Israel insists that its military does not deliberately target civilians or children and says it operates according to international law while fighting armed groups. Israeli officials also argue that Hamas often operates in civilian areas, making military operations more complicated and increasing the risk of civilian casualties. The conflict began after Hamas launched a deadly attack on Israel on October 7, 2023, killing around 1,200 people and taking about 250 hostages. Israel responded with a large military campaign in Gaza. Since then, tens of thousands of Palestinians have been killed, according to Gaza health authorities, while many neighborhoods, hospitals, schools, and other civilian buildings have been destroyed. The UN Commission says it collected witness testimony, medical records, satellite imagery, videos, photographs, and other evidence during its investigation. The report identifies several incidents in which children were reportedly hit by sniper fire or drone attacks. It also names some Israeli military units that it says should be investigated for specific incidents involving child deaths. Human rights organizations have also expressed concern over the number of Palestinian children killed during the conflict. Some groups argue that many incidents have not been properly investigated and that accountability is needed regardless of who is responsible. Families of victims continue to demand justice and independent investigations into the deaths of their children. At the same time, the allegations remain strongly disputed. Israel says the Commission's conclusions are based on incomplete or unreliable information and rejects accusations that it deliberately targets children. The Israeli government maintains that civilian casualties are an unintended result of fighting Hamas, which it says operates from populated civilian areas. The UN Commission has called for the international community to ensure accountability, protect children in conflict zones, and support independent investigations into alleged violations of international humanitarian law. It says children must receive special protection during armed conflicts and that those responsible for unlawful killings should be held accountable if the evidence supports such findings. The report has added to growing international pressure for greater transparency and accountability in the conflict. However, the allegations remain contested, with Israel firmly denying that it intentionally targets Palestinian children. Investigations by international bodies and legal institutions are expected to continue as the conflict and its humanitarian consequences remain under global scrutiny.