How does the source characterize sākin kāf and tāʾ?

Correct Vowel Articulation — Fatḥah, Kasrah, Ḍammah, Ishbāʿ and Sukūn

• A subtle release occurs without changing their identity
• They always change into hāʾ or sīn
• They require madd lāzim
• They require ghunnah