This is Poe Dameron's flight jacket.
A flight jacket is a particular kind of jacket that was frequently used by pilots. These flight jackets were constructed from unique materials that allowed for resistance to high temperatures, although they did have limitations. Poe Dameron, a skilled pilot serving the Resistance, was known to wear a Resistance fighter jacket, which is a more specialized version of the flight jacket. After he escaped alongside Finn, a First Order stormtrooper, in a hijacked Special Forces TIE fighter, Finn discovered the jacket following the fighter's crash. He could only locate the jacket and not Dameron, leading him to believe Dameron had been killed in the wreckage. He subsequently utilized the jacket for sun protection and eventually began wearing it regularly. Upon their reunion, Finn attempted to give the jacket back, but Dameron insisted he keep it, believing it looked good on him.
