Hairon Bin Zainal Abidin, Muhammad Noor Habibi Bin Hj. Long, Raja Rizal Iskandar bin Raja Hisham. “Basic Needs Calculation in Income Zakat: An Analysis of the Existing Disparities”. International Journal of Special Education, vol. 41, no. 3s, June 2026, pp. 588-97, https://internationalsped.com/index.php/ijse/article/view/2871.