Nowhere in Israel's Declaration of Independence is there any mention of borders. Resolution 181 is referred to as providing legal legitimacy for establishing a Jewish State. The League of Nations Mandate is also referred to in this regard. The latter document set the boundaries of the Mandate so as to encompass all of present day Israel, Gaza and the West Bank. But the Declaration does not assert that Israel's borders are as specified in the Mandate or by Res 181. Israel's Declaration of Independence expresses a willingness to co-operate with the UN in implementing Res 181, but that willingnes was not reciprocated by the Arab states which chose instead to invade Palestine. The moment they invaded was the moment the recommendations made by Res 181 about the borders was rendered un-implementable.
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from the article: U.S. planning to restart Israel-PA talks based on '67 borders