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Santanu Boral
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According to your requirement, you have to define OWD of the object to "Private". Then create role hierarchy or public groups to open up to access (either Read-Only or Read-Write) upon creating sharing rules to other users whom you want to share the records.

Along with the record level sharing, the object should have at-least Read access to the profile or in permission sets.

There is a nice trailhead Control Access to Records which will help you to clear the doubts on record level sharing.

Santanu Boral
  • 36.2k
  • 8
  • 45
  • 72