The delta function identity
$$\nabla^2\left(\frac{1}{\lvert\mathbf{x-x'}\rvert}\right)=-4\pi\delta^{(3)}(\mathbf{x-x'})$$
is often casually derived using the divergence theorem, since the divergence of $\nabla(1/r)$ is zero when $r\ne 0$, and the surface integral of $\mathbf{r}/\lvert r\rvert^3$ over a small sphere surrounding the origin (or over any surface enclosing the origin) has a magnitude $4\pi$ by the DT. However, every book I've seen on Stokes' Theorem has required the form in question to be $C^1$, where this is not even continuous. Indeed, it's easy to imagine that the integrals of certain badly behaved forms would not converge at all, even if the surface integral was convergent.
Furthermore, Jackson, among others, go to great lengths to construct well-behaved potentials like
$$\nabla^2\left(\frac{1}{\sqrt{r^2+\eta^2}}\right)=\frac{3\eta^2}{(r^2+\eta^2)^{5/2}}$$
which resemble the form in question as $\eta\rightarrow 0$, and then use test functions and distributional analysis to formally introduce the delta function. I asked a related question here in the Physics Stack Exchange about an application of this principle.
The actual question is in two parts:
Can any permutation of the generalized Stokes' Theorem be applied reliably to (a particular class of) singular vector fields (rigorously, or informally)? And if not, what is required to demonstrate its validity in a particular case?
What is actually required to rigorously prove this delta function identity, especially using the aforementioned $\eta$-potential method? Is the Divergence Theorem valid, or is the test function method necessary for a rigorous result.
There is a closely related discussion elsewhere on the Math Stack Exchange, where the result is derived using both techniques and the validity of the GST is never really resolved. I am also not well enough versed in the techniques and notation the second author uses to be comfortable with it - an explanation or book reference would also be appreciated.