Board Thread:Versus Battles/@comment-36846645-20191029014608/@comment-33029670-20191029101631

What part of her Bankai description would make it conceptual? Like that just feels like something that was added after the fact for the sole purpose of making Sosuke stronger.

No because Sosuke has never nulled something that abides by totally different concepts than her, so she isn't able to null anything. Anything that Kelpie can actively do won't really work due to the speed difference, which is why I mentioned passive stuff. Basically, Kelpie passively absorbs magicules (or other forms of supernatural "matter" via verse equalization) and expels it in a sort of aura similar to Reiatsu.