Helmets help by spreading the impact out over a larger area, and by spreading the impact over a larger period of time. Cushioning stretches the impact over time so the force at any given moment is lessened. Think jumping onto a big cushion as opposed to the ground; you stop either way but slower hurts less. A firm outer covering spreads the impact over an area so the force on any given area is reduced. Think being pushed as opposed to being stabbed; stabbed hurts more because focused force will be enough to damage tissue.
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