Let us see why this couldn’t be revealed about Ali (r.a).
1) There is no any single authetic complete chain of narrators, that this aya was revealed about Ali (r.a). If you have it, present it here.
2) Imam Ali (r.a) used to bring as a proof the hadis “man kuntum mavla” in his debates with havarij and etc.
Give us single narration with authetic complete chain of narrators where Ali (r.a) use to bring this narrations as a proof of his imamat.
3) All narrations about zakat in the ruku are weak from the rijal and logic. The pray will be perfect IF THERE WILLN’T BE ANY foreign act during it.
4) If we will accept that narrations as authetic then best type of zakat, will be during ruku. And there is nothing simmular to that in any “figh” book.
5) The word wali have several meanings. That is enough to look at previous aya, to understand which meaning it have here.
[Yusufali 5:51] O ye who believe! take not the Jews and the Christians for your friends and protectors: They are but friends and protectors to each other. And he amongst you that turns to them (for friendship) is of them. Verily Allah guideth not a people unjust.
[Yusufali 5:57] O ye who believe! take not for friends and protectors those who take your religion for a mockery or sport,- whether among those who received the Scripture before you, or among those who reject Faith; but fear ye Allah, if ye have faith (indeed).
So the issue not about ruling, but about friendship.
6) Narrations about zakat in the ruku, actually are against Ali (r.a).
[Yusufali 23:1] The believers must (eventually) win through,-
[Yusufali 23:2] Those who humble themselves in their prayers;
If we will accept narrations about zakat as authetic, then that is mean Ali (r.a) use to listen who is coming to mosques, and what are they talk about during his pray.
Where is humbleness; Where is hushu
7) There are some conditions of zakat from the gold. A year should past, there should be enough goods, and should be 85 gr of gold and etc.
No one should give the ring as zakat by the request of beggar. That will be simple charitynot zakat.
8.) All verbs in that aya are plural.
يُقِيمُونَ وَيُؤْتُونَ رَاكِعُونَ
That’s mean issue about people not single man.
9) My arabic isn’t perfect but id=f word “walaya” will be with “fatha”, as in this aya. That will be antipode of enmity. In a short friendship.
If that word will be with “kasra”, that will mean rulingship.
So that is why the meaning of this aya is friendship not capiphate or imamate.
Wa Allahu alam.