If we write: $$f\left(x\right)=\mathbb{E}\left[Y\mid X=x\right]=\frac{\mathbb{E}Y\mathbf{1}_{X=x}}{P\left(X=x\right)}$$
then: $$f\left(X\right)=\mathbb{E}\left[Y\mid\sigma\left(X\right)\right]$$
For a fixed $\omega\in\Omega$ with $X\left(\omega\right)=x_{k}$
we get:
$$\begin{aligned}\left(\sum_{n}\frac{\mathbb{E}Y\mathbf{1}_{X=x_{n}}}{P\left(X=x_{n}\right)}\mathbf{1}_{X=x_{n}}\right)\left(\omega\right) & =\sum_{n}\frac{\mathbb{E}Y\mathbf{1}_{X=x_{n}}}{P\left(X=x_{n}\right)}\mathbf{1}_{X=x_{n}}\left(\omega\right)\\
& =\frac{\mathbb{E}Y\mathbf{1}_{X=x_{k}}}{P\left(X=x_{k}\right)}\\
& =\mathbb{E}\left[Y\mid X=x_{n}\right]\\
& =f\left(x_{n}\right)\\
& =f\left(X\left(\omega\right)\right)
\end{aligned}
$$
So the conclusion is that:
$$f\left(X\right)=\sum_{n}\frac{\mathbb{E}Y\mathbf{1}_{X=x_{n}}}{P\left(X=x_{n}\right)}\mathbf{1}_{X=x_{n}}$$
or equivalently: $$\mathbb{E}\left[Y\mid\sigma\left(X\right)\right]=\sum_{n}\frac{\mathbb{E}Y\mathbf{1}_{X=x_{n}}}{P\left(X=x_{n}\right)}\mathbf{1}_{X=x_{n}}$$