The mustUnderstand Attribute
The other attribute that must be added only to a SOAPHeaderElement object is mustUnderstand. This attribute says whether or not the recipient (indicated by the actor attribute) is required to process a header entry. When the value of the mustUnderstand attribute is true, the actor must understand the semantics of the header entry and must process it correctly to those semantics. If the value is false, processing the header entry is optional. A SOAPHeaderElement object with no mustUnderstand attribute is equivalent to one with amustUnderstand attribute whose value is false.
The mustUnderstand attribute is used to call attention to the fact that the semantics in an element are different from the semantics in its parent or peer elements. This allows for robust evolution, ensuring that a change in semantics will not be silently ignored by those who may not fully understand it.
If the actor for a header that has a mustUnderstand attribute set to true cannot process the header, it must send a SOAP fault back to the sender. (See Using SOAP Faults.) The actor must not change state or cause any side effects, so that, to an outside observer, it appears that the fault was sent before any header processing was done.
FONTE: https://docs.oracle.com/cd/E19575-01/819-3669/bnbil/index.html