It’s not association. They’re claiming about 10% of their staff are actually members of Hamas:

The Israeli military provided the United States with a dossier alleging that roughly 10 percent of the agency’s 13,000 employees in Gaza are Hamas members. That assessment is derived from cross-referencing an UNRWA staff list with a directory of Hamas members that soldiers found on a computer during a recent operation inside Gaza, according to the military officials.

Also, the 40 decapitated babies claim is a long-debunked myth and a claim never made by either the Israeli government or the IDF. It began and spread on social media.

The unsupported claim about dozens of child beheadings gained traction after live news reports from Nicole Zedeck, a correspondent for Israel-based i24NEWS, who was reporting from the scene of an attack near the Israel-Gaza border. In videos the news service posted to X on Oct. 10, Zedeck said Israeli soldiers told her what they witnessed.

In one clip, she said “about 40 babies at least,” who were dead, according to a commander, “were taken out on gurneys.” In another clip, she said babies had “their heads cut off, they said” – but she never mentioned a number.

The claim about “40 babies beheaded” appears to be a combination of those two separate details that Zedeck relayed during the live broadcasts. She did not make that claim herself, as the social media video wrongly asserts.

In fact, CNN reported on Oct. 12 that an unnamed Israeli official told the news outlet that the Israeli government had not confirmed claims, including from Israeli Prime Minister Benjamin Netanyahu’s spokesperson, that babies were beheaded.

That babies were found beheaded was later confirmed by pathologists:

An international group of forensic pathologists also have confirmed babies were found decapitated, though it’s unclear if that happened before or after death.