The Vah Naboris Divine Helm can be upgraded via Great Fairies using gems, Zonaite, and dazzlefruit.
When equipped, the Vah Naboris Divine Helm will provide you with shock resistance and a base defense of two. The Vah Naboris Divine Helm is a tribute to the Divine Beast in the Gerudo Valley. In The Legend of Zelda: Tears of the Kingdom, the Divine Helms are a neat tribute to the Divine Beasts from the Breath of the Wild.