Cannot get PIR Automation working,

Configuration
6

As I mentioned in my post here, not all sensors report ‘OFF’
Hence you cannot use trigger.to_state.state

I guess that would make it something like this:

alias: Light on Motion
description: Off when no motion for 3 mins
trigger:
  - alias: When motion detected  [Pir] was trigged by MQTT
    platform: mqtt
    topic: stat/Tas_Ten_PIR/MOTION
    payload: "ON"
condition: []
action:
  - service: switch.turn_on
    target:
      entity_id: switch.tasseven_tasmota_seven
  - delay:
      hours: 0
      minutes: 3
      seconds: 0
      milliseconds: 0
  - service: switch.turn_off
    data: {}
    target:
      entity_id: switch.tasseven_tasmota_seven
mode: restart

Note that this automation is in ‘restart’ mode, as you want to reset the timer every time the automation is triggered