Builds resilience. When recovering from damage, the bearer will remain invulnerable for longer.
Makes it easier to escape from dangerous situations.
This item primarily shines in some boss battles, especially ones where it is difficult to avoid getting hit. The longer invulnerability time can either provide a window to attack a boss with impunity, potentially overwhelming them with sheer damage.
It is also useful in the Trial of the Fool, which features many encounters with enemies whose attacks are hard to dodge.