IDF troops discovered a massive terror tunnel underneath Gaza, that was dug 25 meters deep and had entire underground rooms built to withstand airstrikes.
In these bunkers they found large bags of UNRWA aid.
Clearly UNRWA doesn't hand out these large sacks of rice and other goods directly to Gazans, these sacks could only be obtained from UNRWA employees themselves - who are clearly part of the Hamas tunnel digging teams.
(h/t Yenta)