Din Djarin (Pedro Pascal)’s helmet has long since been central to the story of The Mandalorian, but things took an unexpected turn in season 3 that made it seem as if everything related to his helmet would be closed off for good – and this is not the case. The Mandalorian seasons 1 and 2 often present Din Djarin’s helmet rule, which forbids him from removing his helmet in front of other living things, as an obstacle, with him even almost dying because of this rule on one occasion. By the end of season 2, Din has broken this rule twice.
https://screenrant.com/star-wars-the-mandalorian-din-djarin-helmet-plot-delayed/