"It's truly gone extraordinarily smoothly!"
As he watched, the convulsions of his two close friends' corpses ahead of him, covered in glowing golden Tadpole Script, slowly subsided. The liquid level within the fluorescent fissures gradually lowered, as if it were being absorbed into bodies that had been dead for many years. At the same time, a substance with the texture of paper ash slowly crept up from the ground formed by tangled roots, spreading over the fissures toward the bodies that were gradually ceasing to twitch.
Clearly, this paper-ash-like substance was the dust and ash of Impure World Reincarnation. It covered the sacrifices and seized their souls, while also serving as the manifestation in this world of souls summoned through Impure World Reincarnation. It could assimilate the sacrifices' bodies and reshape them in the appearance of the summoned souls. With the power of the Rinnegan possessed by Chiba's Slug Sage Art clone, he could tell that this was a substance existing between the worlds of the living and the dead. Pure power from the world of the living could not destroy it. Even if it was destroyed, it could rapidly regenerate. Moreover, this dust and ash could communicate with the world of the dead, granting the trait of endless Chakra from that world.
Yes, that was the source of the endless Chakra and restorative properties of Impure World Reincarnation bodies.
Of course, this dust and ash was not truly indestructible, nor could it recover from every kind of damage. Some attacks could still inflict absolute damage.
For example, attacks from Truth-Seeking Orbs. After all, Truth-Seeking Orbs were ninjutsu that fused all seven Chakra natures, including Yin and Yang. Those two natures fundamentally touched upon life and death. They were not ordinary power belonging solely to the living, and in a