This is a brass 1/8 IPS to 1/4-27 thread adapter. Now for the translation... the top thread is designed to screw into your standard base style lamp finials and also this top thread is the same as the finial stud on most of your modern day lamp harps.
The bottom thread is female and screws onto the larger old antique finial threads (usually on floor lamps) that are about 3/8 of an inch wide.
So, what this does is allow you to use a finial with the standard modern thread on the antique lamps that have the much larger finial thread.
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