
To create a USD light, right-click a stageShape, go to Add New Prim > All Registered > Lighting, and select the light you want from the list. After the light is created, you can edit its attributes in the in the Attribute Editor.

The Light Link Collection widget lets you specify which objects are affected by a USD light. You can either use the Include and Exclude panels to provide a list of prims to be included or excluded from illumination, or provide a path expression in the Expression panel to specify which objects are illuminated.

In the Include/Exclude panel, you can specify which objects are illuminated by the light.
To include or exclude an object in the collection, middle-drag the object from the Outliner into the Include or Exclude panel. When rendering in Arnold, the light only illuminates included objects and does not affect the excluded ones.

To include or exclude one or more objects in the collection, pin the light tab in the Attribute Editor, select the objects in the Outliner, click the
icon and select Add Selection to Include or Add Selection to Exclude.
To update a prim path in the Include or Exclude panel, double-click on the path to edit it, and press Enter or click away to save the change. Type-ahead suggestions are available upon double-clicking on a path for quick selection.
To remove objects from the Include or Exclude list, select them and click the delete icon
.
To select one or more included or excluded objects in the viewport, choose them from the Include or Exclude list, and click the select icon
.
You can drag and drop one or more objects between the Include and Exclude panels.

To specify which objects are illuminated using a path expression, type the expression in the Expression panel. If Include All is on, typing an expression automatically turns it off.
For the expression to work, ensure that Legacy Translation is unchecked in the Arnold section of the USD stage attributes in the Attribute Editor.

Some of the commonly used functions include:
When both the Include/Exclude tab and Expression tab are in use, a warning icon appears and the expressions will be ignored. The default tab will be the one that contains data. When both tabs have data, the default one will be Include/Exclude.
Click the ellipsis icon for more options.
For more information on path expression, visit Pixar's documentation on Open USD.