Israel and Iran launched a new wave of attacks at each other over Saturday night, hitting homes in Israel and dozens of targets in Tehran, officials said.
In Israel, 10 people, including two children, were killed and more than 100 injured during a second night of Iranian strikes, according to Israeli authorities.
Iranian media, quoting the health ministry, said 128 Iranians had been killed and around 900 injured by Israeli strikes as of midday on Saturday.
Iran and Israel have continued to exchange strikes since Israel launched an attack on Iranian nuclear infrastructure and other targets on Friday.
BBC journalists are unable to report from inside Iran due to restrictions by Iran's government, making it difficult to assess the damage caused by Israel's offensive.
In Israel, the latest wave of Iranian strikes hit homes in northern and central Israel.
A 10-storey block of flats in Bat Yam was struck in the early hours, killing six people, including a 10-year-old-boy and a eight-year-old girl. Others were trapped underneath rubble.
Four people were also killed in Iranian attacks on the northern Arab town of Tamra, according to emergency services and the local hospital.
Rescue paramedic Ori Lazarovich, who was working at the scene in Bat Yam, told BBC News: "We started triaging people, while the building was still on fire on one side.
"Some were crying and some were holding their family members, I saw fear in their eyes."
"People came out all grey, covered in soot and ash and debris and suffering from smoke inhalation," he added.
A woman who lived in a building next to the blast zone in Bat Yam sat surrounded by suitcases.
"We've been here 24 years and now we have to start over. I'm holding myself back from crying," she told the BBC.
Visiting the scene of the attack, Israeli prime minister Benjamin Netanyahu said Iran would pay a "very heavy price" for "the premeditated murder of civilians, women and children".
Meanwhile in Iran, Tehran's oil ministry said the Shahran oil depot in the capital was hit by Israeli strikes overnight.
Israel's military said fighter jets struck more than 80 targets in Tehran overnight, including the Iranian Ministry of Defense and "additional targets where the Iranian regime hid the nuclear archive".
The Israel Defense Forces (IDF) issued a warning on social media to the Iranian people, telling them to stay away from all weapons manufacturing facilities.
Writing in Farsi, IDF spokesman Avichay Adraee said: : "For your own safety, we ask you to evacuate these facilities immediately and not to return until further notice."
Iranian Foreign Minister Abbas Araqchi said his country had the right to defend itself from aggression - and that Israel must stop its attacks.
But the Iranian former crown prince Reza Pahlavi - the son of Iran's former Shah who was overthrown in the country's 1979 Islamic revolution - has told the BBC people who oppose the country's government have been "re-energised" by Israel's attacks, which killed senior Iranian military leaders.
"The ultimate solution is regime change, and now we have an opportunity because this regime is at its weakest point," he said, speaking from exile on the Sunday with Laura Kuenssberg show.
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