In some satellite Internet of Things (IoT) devices with terrain shielding, the qualities of the direct source-destination (S-D) channel are poor, requiring cooperative communications with multi-relays to be employed. In order to solve error propagation of current decode-and-forward (DF) on such occasions, an efficient polar coded selective decode-and-forward (SDF) cooperation method is proposed with a new decision threshold derived from channel state information (CSI). First, the proposed threshold is derived from the CSI by exploiting the channel gain ratio of optimal relay-destination link (R-D) with source-relay (S-R) link. The above R-D link possesses good channel quality among all links in the system. Second, when the channel gain ratio of certain relay links is larger than the aforementioned decision threshold, the source and all these relays cooperatively send messages together to the destination to accomplish perfect SDF transmission. Otherwise, all relays are frozen and the messages are directly transmitted through the S-D link. If it fails anyway, a retransmission is subsequently tried in the next transmission cycle. In addition, a polar code for fading channels is designed and adaptively adjusted to a proper code rate according to channel quality to attain good bit error rate (BER) performance. Simulation results show that the proposed scheme achieves about 0.9 and 0.5 dB gain at BER of 10-4, respectively, in multi-relay cooperative communications with multi-path fading channels compared with those of non-cooperation and existing polar coded cooperation channels. Therefore, the proposed polar coded SDF (PCSDF) scheme can improve both the BER and the outage probability (OP) performance in multi-relay cooperative systems, making it quite suitable for heterogeneous network applications in cooperative satellite IoT systems involving sixth-generation (6G) communications.