Section: It is recommended for a person to oversee the distribution of Zakat himself, so that he may be certain of it reaching those deserving of it, whether it is from manifest or hidden wealth. Imam Ahmad said: "It is more pleasing to me that he distributes it himself, even if he pays it to the sultan," meaning: it is permissible. Al-Hasan, Makhul, Said ibn Jubayr, and Maymun ibn Mihran said: "The owner of the wealth shall place it in its proper places." Al-Thawri said: "Swear to them, lie to them, and do not give them anything if they do not place them in their proper places." Tawus said: "Do not give them." Ata said: "Give them if they place them in their proper places." His implication is that he does not give them if they are not like that. Al-Sha'bi and Abu Jafar said: "If you see that the authorities are not acting justly, then place it among those in need from among its rightful recipients." Ibrahim said: "Place it in its proper places, and if the sultan takes it, it suffices you." Said narrated: Abu Awanah informed us from Muhajir Abu al-Hasan, who said: "I brought Zakat to Abu Wa'il and Abu Burdah while they were in charge of the treasury, and they accepted it. Then I came another time and saw Abu Wa'il alone. He said to me: 'Return it and place it in its proper places.'" It has been narrated from Ahmad that he said: "As for the charity of the land (tithe), it pleases me to pay it to the sultan, whereas for the Zakat of wealth such as livestock, there is no harm in placing it among the poor and the needy." The literal meaning of this is that he recommended paying the tithe (ushr) specifically to the Imams; this is because some have held that the tithe is the maintenance cost of the land, so it is like the land tax (kharaj) which the Imams administer, unlike the rest of the Zakat. Regarding what I saw in "al-Jami", he said: "As for the charity of breaking the fast (Sadaqat al-Fitr), it pleases me to pay it to the sultan." Then Abu Abd Allah [Ahmad] said: "It was said to Ibn Umar: 'They use it to decorate dogs and drink wine with it!' He replied: 'Pay it to them.'"