As can be seen here, this Orthodox Jewish soldier wears both a beard and a Jewish 'scullcap' called a 'kippah' or a 'yarmulke' as a recognition of his faith.
He's also holding his M-21 sniper rifle (actually an accurised M-14) and a pair of military-issue binoculars. The rest of his uniform and equipment is standard IDF issue. He carries his helmet hanging on the left side of his fighting order.
'Riding Shotgun' on this sniper is his 'Spotter / Bodyguard' who also has a set of binoculars and again, a short-barreled 'GALIL' assault rifle.