The men’s bodies were found in the Spin Tall area of North Waziristan on Thursday morning, local residents told the BBC.
Pakistani Taliban spokesman Ehsanullah Ehsan told the BBC that the killing of 12 Taliban fighters during an army operation on 31 December in the Khyber tribal district prompted the militants to kill the men they were holding.
They had been kidnapped in a Taliban raid on a check post in the town of Tank near North Waziristan a week earlier.
The Taliban spokesman added that the government had taken a “very dangerous, un-Islamic and unethical step” by capturing the female family members of the militants killed in the 31 December offensive in Khyber.
“We warned them to release them as soon as possible otherwise consequences will be very harsh but unfortunately they turned a deaf ear to our warning,” he wrote in an email to the BBC.