The man who passes the sentence should swing the sword. If you would take a man's life, you owe it to him to look into his eyes and hear his final words. And if you cannot bear to do that, then perhaps the man does not deserve to die.
George R. R. Martin (2012). “George R. R. Martin's A Game of Thrones 5-Book Boxed Set (Song of Ice and Fire Series): A Game of Thrones, A Clash of Kings, A Storm of Swords, A Feast for Crows, and and A Dance with Dragons”, p.28, Bantam
