As has been established The Mandalorian takes place five years after the events of Return of the Jedi. If my maths are correct this would put the show happening in 9 ABY.
In the show we are introduced to a character being referred to as “The Asset” in S01E01. This character is the target of a bounty and the only identifying information is that they are 50 years old. This would make “The Asset” being born in the year 41 BBY…
Well, guess who was also born in 41 BBY, none other than Anakin Skywalker! It has also been confirmed not actually confirmed that Darth Sidious used the force to manipulate the midi-chlorians to create Anakin.
So here is where we get to my theory…
In S01E02 we find out “The Asset” is actually a child of the same species as Yoda. In The Last Jedi, Snoke talks about “Darkness rises and the light to meet it.” If we consider Sidious creating Anakin as an act of darkness, could and would there have been a light side counter to balance this… Could “The Child” have been created by the Force as well?
Now, my theory does hinge on the title question as I need to confirm that Anakin and the child were born in the same year.