Pearl Sword Holder is a useless junk Item: no purpose other than trading and only worth a small amount. This item can be found in Residential Buildings. When starting out, stealing this item along with other junk can help players increase their Thievery stat with little risk (if the building is empty) and reward.
It is quite possible that this item is made from Leviathan Pearls, alongside other pearl-related items such as Pearl Urn, Pearl Cup and Pearl Vase.
In the middle of this icon there appears to be a helmet with 2 antennas that resembles of a Samurai Helmet.
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