Can you give us context? To me it looks like a Soviet T-34 and the background looks like somewhere in Byelorussia and they do seem to be wearing Soviet uniforms. In the Early days the Israelis mostly used Shermans. But they took what they could get from where they could get it.
It looks nothing like the current generation of Israel tanks, called the Merkva, and there is nothing in the picture that looks identifiably like Gaza.