All "income" must come from somewhere. Money is a representation of value that people agree to exchange with one another and requires that some people are exchanging their efforts (value) for that money, which money they then use to purchase the value created or possessed by someone else. Without it being primed with value, it cannot have any value.

A system based on people being forced to give up their value (taxation) so that someone else can receive the benefits of their value and without those other people having to provide commensurate value in exchange is a 1) system of slavery and a 2) doomed money system.

Additionally, imagine UBI as "everyone is given all the food and housing they need to survive". Okay. Who will plant the crops, tend them and the livestock, harvest the food, distribute it, provide building materials and labor, etc., etc., etc., for free?!? Would you do all that for free? Would anyone? If not, how in the world could those things be provided for free? They cannot.
UBI is an unsustainable illusion.