While spin-orbit coupling (SOC), an essential mechanism underlying quantum phenomena from the spin Hall effect to topological insulators, has been widely studied in well-isolated Hermitian systems, much less is known when the dissipation plays a major role in spin-orbit-coupled quantum systems. Here, we realize dissipative spin-orbit-coupled bands filled with ultracold fermions, and observe a parity-time (
PT) symmetry-breaking transition as a result of the competition between SOC and dissipation. Tunable dissipation, introduced by state-selective atom loss, enables the energy gap, opened by SOC, to be engineered and closed at the critical dissipation value, the so-called exceptional point (EP). The realized EP of the non-Hermitian band structure exhibits chiral response when the quantum state changes near the EP. This topological feature enables us to tune SOC and dissipation dynamically in the parameter space, and observe the state evolution is direction-dependent near the EP, revealing topologically robust spin transfer between different quantum states when the quantum state encircles the EP. This topological control of quantum states for non-Hermitian fermions provides new methods of quantum control, and also sets the stage for exploring non-Hermitian topological states with SOC.
We demonstrate that light propagation in reciprocal chiral photonic media admits a unified description in terms of an emergent Dirac structure in helicity space. Starting from Maxwell's equations, we reformulate the electromagnetic field as a four-component spinor governed by an effective non-Hermitian optical Dirac equation. In this representation, the magnetoelectric response of the chiral medium appears as a helicity-dependent background that modifies the spectrum and eigenmodes, while the breaking of the spin-degenerate condition generates the intrinsic spin-orbit coupling between helicity and orbital degrees of freedom. After projection onto the positive-frequency sector, the theory reduces to an exact two-level helicity-orbital model. This model is found to have an analytical solution and describes coherent Rabi-like oscillations between spin-orbit-coupled vector modes. Chirality controls the helicity splitting and detuning, whereas the electromagnetic mismatch of the medium determines the coupling strength responsible for oscillatory spin-orbit conversion. The resulting dynamics is constrained by exact conservation of the total angular momentum, leading to reversible conversion between spin and orbital angular momentum with well-defined selection rules. Our work establishes an optical Dirac framework for structured light in chiral media, and provides experimentally accessible predictions for chirality-controlled oscillations, polarization dynamics, and orbital angular momentum conversion in structured optical fields.