Currently, Delta Sharing does not natively support column-level masking or row-level security directly within its sharing framework. This means you cannot apply masking dynamically to data shared through Delta Sharing at the protocol level.

You can refer below documentation for more details:

https://docs.databricks.com/en/tables/row-and-column-filters.html#:~:text=Sharing%20does%20not%20wor...