I think there is a confusion between what constitutes a government policy and what constitutes corruption - which is the abuse of the government power, i.e., its illegal use.
Guns vs. Butter trade-off is a well-known problem in economics and political science. By prioritizing war over improving well-being of Gazans Hamas might be well committing a crime (or even a genocide) against its own people, from the point of view of international law. From the point of view of laws inn Gaza this however does not constitute corruption, but rather the government policy.
However, the Hamas officials might use the power of their office (and weapons) to commit various acts of corruption, such as, e.g., stealing humanitarian aid and selling it at higher prices:
In a post he shared on November 26, Facebook user Othman Hussein claimed that Hamas not only steals the humanitarian aid, but later sells it to the public at exorbitant prices. He wrote: "The plot against the residents of the Gaza Strip is not only external [i.e. from Israel], but also internal. The gas stations and the cooking gas depots are full, yet despite this, tens of thousands of suffering people have been queuing in front of the stations since the first day of the ceasefire, to no avail. The [Hamas] police are summoned to beat these people with clubs. The police take as much fuel as they want for themselves and their associates, and as much as they need for commercial purposes, [namely, in order] to sell it at five times the usual price. Then they leave, having accomplished their national mission… Anyone who thinks that I am exaggerating should go to these stations and see for themselves what is happening to the people. Oh resistance, is this what the home front [looks like]?"
I posted the above fragment not because of this veracity (many would question it, as it represents a tweet, reported by a source sympathetic to Israel), but to demonstrate what constitutes corruption.
According to the Freedom house 2024 report on Gaza, regarding the question of Are safeguards against official corruption strong and effective?:
Hamas has been accused of corruption in public service delivery and aid distribution, which is crucial to daily life in Gaza given that even before the conflict in 2023, some 80 percent of the population depended on international assistance due to the blockade. Multiple reports by the Coalition for Accountability and Integrity (AMAN), a civil society organization, have noted that the continuing Fatah-Hamas schism, issues related to judicial integrity, and specific problems with the procurement process have impeded the prosecution of corruption cases.
Corruption is also widespread where it comes to moving out of Gaza:
Do individuals enjoy freedom of movement, including the ability to change their place of residence, employment, or education?
Freedom of movement for Gaza residents has long been severely limited. Israeli and Egyptian authorities exercise tight control over border areas, and Hamas imposed its own restrictions on travel. Israeli officials often deny Gaza residents permits to travel outside of the territory on security grounds, authorizing only certain medical patients and other individuals to leave. University students have had difficulty acquiring the necessary permits to leave the territory to study abroad. Corruption and the use of bribes at crossing points was common before the 2023 war.
The latter is corroborated by the discussion around the "coordination fees" payed to exit from Gaza:
In the end, as stories began to spread of people who managed to leave Gaza after paying for coordination services, Samah realized that “we have to pay a bribe to get our names on the lists.” What Samah describes as a “bribe” is what is otherwise known as “coordination fees.” For Egyptian passport holders, the cost can go up to US$650 for individuals over 16 years old and $325 for those under 16. Samah could not afford this, and so her sister and her children remain trapped in Gaza.
Although currently the facts might be hard to verify due to the war and absence of independent observers in Gaza, the situation wasn't better in the past, as can be judged by earlier Freedom House reports - see, e.g., their 2023 report.