https://github.com/jquense/yup

<Controller
  name="to"
  control={control}
  rules={{
	required: {
      value: true,
      message:`Receiver address is required`
    },
    validate: {
      checkEthers: (v) =>
        ethers.utils.isAddress(v) ? true : `Invalid address`,
      checkMyAccount: (v) =>
        v !== userData?.account
          ? true
          : `Transfer to your own wallet is not possible.`,
    },
  }}

→

const sendToSchema = () => {
  return yup.object().shape({
    to: yup
      .string()
      .required(`Receiver address is required`)
      .test(`checkEthers`, `Invalid address`, (value) => {
        return ethers.utils.isAddress(value);
      })
      .test(
        `checkMyAccount`,
        `Transfer to your own wallet is not possible`,
        (value, { parent }) => {
          return value !== parent.userData?.account;
        },
      ),
  });
};