Let a real function $\;f(x)\;$ of the real variable $\;x\in\mathbb{R}\;$ for which
\begin{align}
f(x)\boldsymbol{=}0 \quad & \text{for any} \quad x\boldsymbol{\ne} x_{0} \quad \textbf{and}
\tag{01a}\label{01a}\\
\int\limits_{\boldsymbol{x_{0}-\varepsilon}}^{\boldsymbol{x_{0}+\varepsilon}}\!\!\!f(x)\mathrm dx\boldsymbol{=}1\quad & \text{for any} \quad \boldsymbol{\varepsilon} \boldsymbol{>}0
\tag{01b}\label{01b}
\end{align}
Under these conditions it seems that this function is not well-defined at $\;x_{0}$, may be because of a singularity at this point. But we have good reasons to $^{\prime\prime}$believe$^{\prime\prime}$ that
\begin{equation}
f(x)\boldsymbol{\equiv}\delta\left(x\boldsymbol{-}x_{0}\right)
\tag{02}\label{02}
\end{equation}
since equations \eqref{01a},\eqref{01b} remind us the defining properties of Dirac delta function on the real axis $\mathbb{R}$.
Now let the function
\begin{equation}
f(\tau)\boldsymbol{=}e^{\boldsymbol{-}b^2\boldsymbol{\tau}}\dfrac{\mathrm d \Theta}{\mathrm d \tau}\,, \quad b\in\mathbb{R}
\tag{03}\label{03}
\end{equation}
We have
\begin{align}
f(\tau)\boldsymbol{=}e^{\boldsymbol{-}b^2 \boldsymbol{\tau}}\dfrac{\mathrm d \Theta}{\mathrm d \tau}\boldsymbol{=}0 \quad & \text{for any} \quad \tau\boldsymbol{\ne} 0 \quad \textbf{and}
\tag{04a}\label{04a}\\
\int\limits_{\boldsymbol{-\varepsilon}}^{\boldsymbol{+\varepsilon}}f(\tau)\mathrm d\tau\boldsymbol{=}\int\limits_{\boldsymbol{-\varepsilon}}^{\boldsymbol{+\varepsilon}}e^{\boldsymbol{-}b^2 \boldsymbol{\tau}}\dfrac{\mathrm d \Theta}{\mathrm d \tau}\mathrm d\tau\boldsymbol{=}1\quad & \text{for any} \quad \boldsymbol{\varepsilon} \boldsymbol{>}0
\tag{04b}\label{04b}
\end{align}
Equation \eqref{04b} is proved by integrating by parts
\begin{align}
\int\limits_{\boldsymbol{-\varepsilon}}^{\boldsymbol{+\varepsilon}}e^{\boldsymbol{-}b^2\boldsymbol{\tau}}\mathrm d \Theta & \boldsymbol{=}\left[e^{\boldsymbol{-}b^2\boldsymbol{\tau}}\Theta\right]_{\boldsymbol{-\varepsilon}}^{\boldsymbol{+\varepsilon}}\boldsymbol{-}\int\limits_{\boldsymbol{-\varepsilon}}^{\boldsymbol{+\varepsilon}}\Theta\,\mathrm d \left(e^{\boldsymbol{-}b^2\boldsymbol{\tau}}\right)
\nonumber\\
& \boldsymbol{=}e^{\boldsymbol{-}b^2\boldsymbol{\varepsilon}}\boldsymbol{-}\int\limits_{0}^{\boldsymbol{+\varepsilon}}\mathrm d \left(e^{\boldsymbol{-}b^2\boldsymbol{\tau}}\right) \boldsymbol{=}e^{\boldsymbol{-}b^2\boldsymbol{\varepsilon}}\boldsymbol{-}\left[e^{\boldsymbol{-}b^2\boldsymbol{\tau}}\right]_{0}^{\boldsymbol{\varepsilon}} \boldsymbol{=}1
\tag{05}\label{05}
\end{align}
So
\begin{equation}
\boxed{\:\:
e^{\boldsymbol{-}b^2\boldsymbol{\tau}}\dfrac{\mathrm d \Theta}{\mathrm d \tau}\boldsymbol{=}\delta\left(\tau\right)\vphantom{\dfrac{\dfrac{a}{b}}{\dfrac{a}{b}}}\:\:} \quad b\in\mathbb{R}
\tag{06}\label{06}
\end{equation}
$\boldsymbol{=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=\!=}$
$\textbf{NOTE :}$
We treat the 3-dimensional case on the same reasoning :
So, let a real function $\;F(\mathbf{r})\;$ of the vector variable $\;\mathbf{r}\in\mathbb{R}^{\bf 3}\;$ for which
\begin{align}
F(\mathbf{r})\boldsymbol{=}0 \quad & \text{for any} \quad \mathbf{r}\boldsymbol{\ne} \mathbf{r}_{0} \quad \textbf{and}
\tag{n-01a}\label{n-01a}\\
\iiint\limits_{\mathcal B\left(\mathbf{r}_{0},\boldsymbol{\varepsilon}\right)}F(\mathbf{r})\mathrm d^{\bf 3}\mathbf{r}\boldsymbol{=}1\quad & \text{for any} \quad \boldsymbol{\varepsilon} \boldsymbol{>}0
\tag{n-01b}\label{n-01b}
\end{align}
where $\;\mathcal B\left(\mathbf{r}_{0},\boldsymbol{\varepsilon}\right)\;$ a ball with center at $\;\mathbf{r}_{0}\;$ and radius $\;\boldsymbol{\varepsilon}$.
Under these conditions it seems that this function is not well-defined at $\;\mathbf{r}_{0}$, may be because of a singularity at this point. But we have good reasons to $^{\prime\prime}$believe$^{\prime\prime}$ that
\begin{equation}
F(\mathbf{r})\boldsymbol{\equiv}\delta\left(\mathbf{r}\boldsymbol{-}\mathbf{r}_{0}\right)
\tag{n-02}\label{n-02}
\end{equation}
since equations \eqref{n-01a},\eqref{n-01b} remind us the defining properties of Dirac delta function in the real space $\;\mathbb{R}^{\bf 3}$.
An example is the representation of the Laplacian of $\;1/\Vert\mathbf{r}\boldsymbol{-}\mathbf{r}_{0}\Vert\;$ by Dirac delta function
\begin{equation}
\boxed{\:\:
\nabla^{\bf 2}\left(\!\dfrac{1}{\Vert\mathbf{r}\boldsymbol{-}\mathbf{r}_{0}\Vert}\right)\boldsymbol{=}\boldsymbol{-}4\pi\delta\left(\mathbf{r}\boldsymbol{-}\mathbf{r}_{0}\right)\vphantom{\dfrac{\dfrac{a}{b}}{\dfrac{a}{b}}}\:\:}
\tag{n-03}\label{n-03}
\end{equation}
useful in Electrostatics.
For a proof of \eqref{n-03} see my answer therein :Related : Divergence of r/r2 , what is the 'paradox'?.