Classical: put 100 balls in a box and shake the box continuously. The balls will be distributed through the box with more balls toward the bottom than the top, and the distribution will have some temperature. Now magically freeze all the balls (keep their velocities but pause time for a bit) and turn the box upside down. When you resume the system, the temperature will be (briefly) negative.
Quantum: take a bunch of atoms with two electronic states each. Put 75% in the higher energy state and 25% in the lower energy state. Now the temperature is negative. Most lasers actually work this way, and the classic way to make them is to have more than two states and to carefully excite atoms via the third state. The math is surprisingly straightforward.
There’s a nuclear analogue. If you could manage to prepare a sample of something like Technetium-99 plus Technetium-99m state with more (higher energy) 99m than (lower energy), then the effective temperature of the nuclear state would be negative. And maybe you could find really really amazing mirrors and make a gamma ray laser :)
When passing through a material that is at thermal equilibrium, light is attenuated, because a part of it is absorbed. On the other hand, if the material is not at thermal equilibrium and you prepare it to have a negative temperature (by "pumping", so that more molecules/atoms/ions are in states with higher energy than they are in states with lower energy), then when light passes through the material it can be amplified (by stimulated emission), instead of being attenuated, like through a material at positive temperature.
Of course, in any laser/maser material, only a very small fraction of its constituents have an energy distribution corresponding to a negative temperature, there is no known method that could force a whole piece of a material to have a negative temperature (because the energy would redistribute spontaneously inside the material towards what corresponds to a positive temperature, faster than energy could be provided from the outside; lasers use some special energy states that have a low probability of decaying spontaneously, so they persist enough time after pumping).
It's pretty rare to have such a system though.