Plain meaning
Start with the shortest useful explanation before going deeper.
A temporary account used during Solana program deployment to hold the program's ELF binary before it is written to the program data account. The deployer creates a buffer account, uploads the compiled SBF binary in chunks via the Upgradeable BPF Loader's Write instruction, and then issues a Deploy or Upgrade instruction that copies the buffer contents to the final program data account. Buffer accounts can be closed after deployment to reclaim rent.