A Digital Approach to Social Assistance explores how Central Bank Digital Currencies (CBDCs) combined with Triple Entry Accounting (TEA) could transform welfare distribution. The proposal focuses on making social assistance more transparent, efficient, and fraud-resistant by recording benefits as digitally signed receipts across sender, processor, and recipient. This approach aims to reduce bureaucracy, prevent benefit fraud, and ensure that direct support reaches vulnerable individuals — while also giving policymakers better data to design inclusive systems.