Nice question. Humus formation is more triggered on bottom of hill than hill top due greater accumulation of residual carbon and associated microbial activity...
Humus, the end product of the decomposition of organic matter, formation of which is greatly influenced by the prevailing temperature of the areas as microbial decomposition will only be taken place at a higher temperature for rapid proliferation of all the soil microbial mass results in fastened decaying process, thereby more humus content... High or steep slopes, through rich in organic matter due to more vegetations covered with the soil, contain poor fraction of humus content present in the soil because of very slower decomposition at lower temperature... Low altitude areas, due to higher temperature and optimum microbial activities provide ample opportunity to get organic matter decay following more yield of humus....