Usamah bin Zayd al-Laythi (may Allah have mercy on him) said that he asked Salim bin Abdullah (may Allah have mercy on him) about zakah, and he said: Pay it yourself. I said: Did Ibn Umar (may Allah be pleased with them both) not say: Hand it over to the ruler? He said: Indeed he did, but my view is not that you should hand it over to the ruler.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الزكاة / 7387