إِنَّمَا وَلِيُّكُمُ ٱللَّهُ وَرَسُولُهُۥ وَٱلَّذِينَ ءَامَنُوا۟ ٱلَّذِينَ يُقِيمُونَ ٱلصَّلَوٰةَ وَيُؤْتُونَ ٱلزَّكَوٰةَ وَهُمْ رَٰكِعُونَ

Verily, your walī is Allāh and His Messenger and those who believe and establish prayer, and give zakāt while they are in rukūc (bowing down).” (5:55)

During the time of revelation, nobody had given  zakāt in the state of rukūc, nor is there an explicit injunction to give this special zakāt. It was only an accident that Mawlā Alī was in the state of  rukūc when a poor man begged and the Imām gave him his ring. Thus,  referring to this event, his walāyat has also been incumbent in addition to that of God and the Prophet