Cultist Gloves are a piece of light armor found in The Elder Scrolls V: Dragonborn.
Locations[]
They are commonly worn by cultists, who can be found at various points during the main questline.
Smithing[]
They can be upgraded with leather at a workbench, however they do not benefit from any Smithing perks.
This means the armor cannot be improved past flawless quality without boosting the Smithing skill over 100. This can be achieved by using enchanted items and/or blacksmithing potions to Fortify Smithing.