Reply-To: tells a mail client where a reply should be addressed when that destination differs from the author address in From:.

That can be completely legitimate—for example, a notification may be sent from one address but direct responses to a support queue.

It is also useful during phishing analysis because a message can display a familiar From identity while steering replies somewhere else. SPF/DKIM/DMARC authentication does not make a suspicious Reply-To harmless.

Reference material