The Dirac delta function can be defined the following way:
$$\delta(x) = \frac{1}{2\pi}\int_{-\infty}^\infty e^{itx}\, dt={\displaystyle {\begin{cases}\frac1{2\pi}\int_{-\infty}^\infty dt,&{\text{if }}x=0\\0,&{\text{if }}x\ne 0.\end{cases}}}$$
The later formula formally follows from the Fourier transform definition.
We also know that $\int_{-\infty}^\infty f(x)\delta(x)dx=f(0)$
It seems that if the expression under integral has a singularity at a point, the integral may gain wonderful changes there. Some other examples:
$$\delta''(x)= -\frac{1}{2\pi}\int_{-\infty}^\infty t^2 e^{itx}\, dt={\begin{cases}-\frac1{2\pi}\int_{-\infty}^\infty t^2 dt,&{\text{if }}x=0\\0,&{\text{if }}x\ne 0.\end{cases}}$$
And $\int_{-\infty}^\infty f(x)\delta''(x)dx=f''(0)$
Another example $(x\in\mathbb{R})$: $$\delta(ai+x)= \frac{1}{2\pi}\int_{-\infty}^\infty e^{-at} e^{itx}\, dt={\begin{cases}\frac1{2\pi}\int_{-\infty}^\infty e^{-at} dt,&{\text{if }}x=0\\0,&{\text{if }}x\ne 0.\end{cases}}$$
And we know that $\int_{-\infty}^{\infty}f(x)\delta(ai+x)dx=f(-ai)$
So, given a divergent integral $S$, an expression $$\phi(x)={\begin{cases}S,&{\text{if }}x=0\\0,&{\text{if }}x\ne 0.\end{cases}}$$
What can we say about the functional $\int_{-\infty}^\infty f(x)\phi(x)dx$? Can we, knowing the functional, find the corresponding divergent integral $S$?
It seems to me, the expressions under the Fourier transform are similar to the algebra of linear operators.
Distributions don't work this way. $\delta$ and its derivatives are not functions, that's not what $\delta(x) = \frac{1}{2\pi}\int_{-\infty}^\infty e^{itx}\, dt$ means.
What it means is that $$\delta(x) =\lim_{T\to \infty} \frac{1}{2\pi}\int_{-T}^T e^{itx}\, dt$$ where the limit is in the sense of distributions, which means that for all $\phi \in C^\infty_c(\Bbb{R})$ $$\phi(0)=\langle \delta,\phi \rangle=\lim_{T\to \infty} \int_{-\infty}^\infty \phi(x)(\frac{1}{2\pi}\int_{-T}^T e^{itx}\, dt) dx$$
Then
$$\phi^{(k)}(0)=\langle (-1)^k\delta^{(k)},\phi \rangle=\lim_{T\to \infty} \int_{-\infty}^\infty \phi(x)(\frac{1}{2\pi}\int_{-T}^T (-it)^k e^{itx}\, dt) dx$$
For $a\in \Bbb{C}$ the convergence of $\delta(x-a) =\lim_{T\to \infty} \frac{1}{2\pi}\int_{-T}^T e^{-i at} e^{itx}\, dt$ in the sense of analytic functionals follows the same idea.