Iran is mulling closing the Strait of Hormuz, a Revolutionary Guard commander has told local media in an interview, as fighting continues into the second day of conflict.

Sardar Esmail Kowsari, said that closing the Strait of Hormuz "is under consideration, and Iran will make the best decision with determination."

More than 24 hours after Israel's initial strike on Iranian targets which killed three Iranian military commanders, the Israel Defense Forces (IDF) is continuing airstrikes on targets in Iran on Saturday.

"The [Israeli Air Force] continues to strike targets to remove threats in Iran," the IDF posted on Telegram on Saturday morning alongside footage of aerial strikes.

The development followed Iran’s launch of a wave of retaliatory missile strikes into Israel overnight and into Saturday morning in response to Israel's attacks on its nuclear facilities and missile sites.

Retaliatory strikes by Iran have killed three people and injured dozens of others in Israel, while Iran's ambassador to the UN said 78 people were killed in Israeli strikes on Iran.