Consider the expression:
$$\lim\limits_{\delta \to 0} \iiint_{V-\delta} \nabla \cdot \mathbf{F}(x,y,z)\ dV \tag1$$
where $\delta$ is a small volume inside volume $V$
Now can we apply the divergence theorem and write $(1)$ as:
$$\iint_{\partial V} \mathbf{F}(x,y,z) \cdot \hat{n}\ dS +\lim\limits_{\delta \to 0} \iint_{\partial \delta} \mathbf{F}(x,y,z) \cdot \hat{n}\ dS$$
The divergence (Gauss-Green) theorem can be used to define the improper integral of the divergence of (weakly) singular vector fields $\mathbf{F}$ with isolated singular points $\mathbf{p}_o=(x_0,y_o,z_0)\in V$. Customarily, the definition goes as follows $$ \begin{split} \int\limits_{V}\nabla\cdot\mathbf{F}(x,y,z)\,\mathrm{d}V& \triangleq \lim_{R\to 0} \Bigg[\,\int\limits_{V\setminus B(\mathbf{p}_o,R)} \nabla\cdot\mathbf{F}(x,y,z)\, \mathrm{d}V - \int\limits_{\partial B(\mathbf{p}_o,R)} \mathbf{F}(x,y,z) \cdot \hat{n}\ dS\Bigg]\\ \\ &\triangleq \int\limits_{\partial V} \mathbf{F}(x,y,z) \cdot \hat{n}\ dS, \end{split}\label{1}\tag{1} $$ where, for the small volume $\delta$, a small ball $B(\mathbf{p}_o,R)$ with radius $R>0$ centered on the singular point of $\mathbf{F}$ is customarily chosen. The definition is clearly consistent if and only if the limits of the two integrals in formula \eqref{1} exist and are finite.
An example.
The most famous example of use of \eqref{1} as a definition is perhaps the calculation of the integral of the divergence of the following field: $$ \begin{split} \mathbf{F}(x,y,z)&=\nabla{\bigg[\sqrt{(x-x_0)^2+(y-y_0)^2+(z-z_0)^2 }\,\bigg]^{-1}}\\ &=\nabla\frac{1}{|\;\mathbf{p}-\mathbf{p}_o|} \end{split} $$ where $\mathbf{p}=(x,y,z)\in V$. This vector field is, apart from a multiplicative constant, the gradient of the fundamental solution of the laplacian: therefore, the integral of the divergence of this vector field is zero in every domain $V\subset\Bbb R^3\setminus\mathbf{p}_o$ since $\nabla\cdot\mathbf{F}$ is zero in such domains. However, applying \eqref{1} we have $$ \begin{split} \int\limits_{V}\nabla\cdot\mathbf{F}(\mathbf{p})\,\mathrm{d}V&= -\lim_{R\to 0} \int\limits_{ \partial B(\mathbf{p},R)} \nabla\frac{1}{|\;\mathbf{p}-\mathbf{p}_o|} \cdot\hat{n}\, \mathrm{d}S \\ &= -\lim_{R\to 0} \int\limits_{ \partial B(\mathbf{p},R)} \frac{ \partial }{\partial \hat{n}} \frac{1}{|\;\mathbf{p}-\mathbf{p}_o|} \mathrm{d}S\\ &=-\lim_{R\to 0} \int\limits_{ \partial B(\mathbf{p},R)} \frac{ \partial }{\partial r} \frac{1}{r}\mathrm{d}S\\ &=\lim_{R\to 0} \frac{1}{R^2} \int\limits_{ \partial B(\mathbf{p},R)} \mathrm{d}S = 4\pi, \end{split} $$ and thus we can also define the flux of $\mathbf{F}$ throug $\partial V$.
Final notes
[1] A. N. Tikhonov and A. A. Samarskii (1990) [1963], "Equations of mathematical physics", New York: Dover Publications, pp. XVI+765 ISBN 0-486-66422-8, MR0165209, Zbl 0111.29008.