Israel says Hamas's rejection of a current proposal for a Gaza truce deal with Israel shows the "damage" done by the UN Security Council resolution demanding an immediate ceasefire.
Prime Minister Benjamin Netanyahu's office said Israel would not surrender to what it called the Palestinian armed group's "delusional demands".
They include an end to the war and the complete withdrawal of Israeli forces.
The US called the Israeli statement "inaccurate in almost every respect".
A state department spokesman insisted that Hamas's response had been prepared before the Security Council vote on Monday.
The Israeli military meanwhile said it had confirmed that the deputy leader of Hamas's military wing, Marwan Issa, was killed in a strike on a tunnel complex beneath Nuseirat refugee camp about two weeks ago.
"We have checked all the intelligence," spokesman Rear Admiral Daniel Hagari said. "Marwan Issa was eliminated in the strike."
Hamas political official Izzat al-Rishq said he had "no confidence" in the Israeli claim and that the group's military leadership would have the "final say".
Rear Admiral Hagari described Issa as the group's "number three" and "one of the organisers" of Hamas's attacks on southern Israel on 7 October, when about 1,200 people were killed and 253 others taken hostage.
