Is the ruling concerning the distribution of Ushr (Zakat on land) different from other forms of Zakat?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
Imam Ahmad expressed a preference for handing over Ushr (the tithe on land) to the Sultan, while for Zakat on movable wealth like livestock, distributing it to the poor and needy is acceptable. This distinction is made because some scholars consider Ushr to be an expense of the land, akin to Kharaj, which is managed by the Imams, unlike other obligatory Zakat.
Supporting text
The text notes that Imam Abu Abdullah (Ahmad) found it preferable to give Zakat Al-Fitr to the Sultan, although the discussion in that instance was in response to Ibn 'Umar being told that recipients used the money for wrongful acts.