Answer:
It is an arctic double breasted formal wear.
What goes up when the rain comes down?
Thousands lay up gold within this house, But no man made it. Spears past counting guard this house, But no man wards it.
Two brothers we are, great burdens we bear. All day we are bitterly pressed. Yet this I will say, we are full all the day, and empty when go to rest.
A precious stone, as clear as diamond. Seek it out while the sun's near the horizon. Though you can walk on water with its power, try to keep it, and it'll vanish in an hour.
What is so fragile that saying its name breaks it?