Torah Temimah cites Bava Kamma 104b.
“To whom it belongs he shall give it” — to him and not to his agent; might one think not even to a court messenger or an heir? Scripture says “he shall give it.”
Miyut / ribbuy of authorized recipients — court or heir may receive; private agent may not.
Court or heir may receive; a private unauthorized agent may not. The obligation is to place the property in the hands of the rightful owner or an authorized institutional recipient.