  The one-dimensional Dirac operator with a singular interaction term which is
formally given by $A\otimes|\delta_0\rangle\langle\delta_0|$, where $A$ is an
arbitrary $2\times 2$ matrix and $\delta_0$ stands for the Dirac distribution,
is introduced as a closed not necessarily self-adjoint operator. We study its
spectral properties, find its non-relativistic limit and also address the
question of regular approximations. In particular, we show that, contrary to
the case of local approximations, for non-local approximating potentials,
coupling constants are not renormalized in the limit.
