Hello,
it is a ceramic capacitor, made by Vishay.
Vishay - Capacitors - 440L Series - AC Line Rated Ceramic Disc Capacitors Class X1, 760 VAC / Class Y1, 500 VAC
And size is 102 = 1000 pF = 1nF of capacity. M stands for +/- 20 %
Electronics Components: How to Read Capacitance Values on a Capacitor - dummies
ceramic capacitor