Consider two space-times with respective metric $g^{\pm}_{\mu\nu}$ separated by a hypersurface junction. Assuming that the full metric given by
$$g_{\mu\nu} = \Theta(\ell) g^{+}_{\mu\nu}+\Theta(-\ell) g^{-}_{\mu\nu}\tag{3.48}$$ is continuous at the junction i.e. at $\ell = 0$, $$[g_{\mu\nu}] = g^{+}_{\mu\nu}-g^{-}_{\mu\nu} = 0.$$ Using the Einstein equations, one can compute the stress-energy tensor due to this metric which is given by (Eric Poisson's A relativists toolkit, Eq. (3.54)) $$T_{\mu\nu} = \Theta(\ell) T^{+}_{\mu\nu}+\Theta(-\ell) T^{-}_{\mu\nu}+ \delta(\ell)S_{\mu\nu},\tag{3.54}$$ where $S_{\mu\nu}$ is surface stress-energy tensor or a thin shell of matter. I do not see how the above stress-energy tensor satisfies $$\nabla_{\mu} T^{\mu\nu} = 0.$$ We are bound to get derivatives of the $\delta$-function if one computes $\nabla_{\mu} T^{\mu\nu}$. Of course, $S_{\mu\nu} = 0$ is basically a junction condition that allows us to avoid this surface layer but in case $S_{\mu\nu}\neq 0$, its presence prevents the conservation of $T_{\mu\nu}$. So, how can we still interpret this as something physical (like it is done in Eric Poisson's A relativists toolkit)?