How do you qualify if an item should be shown to a user? "Regarding them" needs a better explanation.
Item level permissions are a major pain to administer and should be avoided at (almost) all cost, unless you have some code that handles it.
If "regarding them" relates to a person/group field where "they" are listed as the only person or as one of several persons. then you can create a filter for that.
I suggest creating a page instead of using a list view, so you can send people to the page for "all items that relate to me". That way they can't easily switch to another list view of "All Items". Manage your site navigation so that people easily find the "my items" page and make it hard for them to discover the "Site content" page and find the original list.
On the "my items" page, create a list view web part and filter it by the person column to be
equal to and
[me]. This works for person columns with multiple names as well as single names. If "regarding them" means the person is named in more than one person column, use OR to add more conditions to the filter.