Smoker

You borrow a jacket from a spectator and light a cigarette. You place the lit cigarette in the middle of the jacket, visible to everyone, with a smile on your face.

Smoke rises and suddenly the audience sees the smoldering cigarette on the other side of the jacket!

Yes, the cigarette goes right through the jacket! (If there's a magician in your audience, they'll think it's an "accident," because they've certainly never seen anything like it!)

For you, however, the burned-out jacket poses no problem. You simply pull the cigarette out of the jacket, and in the end, it has survived the whole procedure completely unscathed!