. L. Fawzi Khairy Kadhum, “The role of the state in developing financial regulations in the Islamic state - the giving system in early Islam as a model”, wjfh, vol. 21, no. 1/Pt1, pp. 275–260, Feb. 2025, doi: 10.31185/wjfh.Vol21.Iss1/Pt1.787.