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Endless grinding being a classic staple of the series,Disgaea 7: Vows of the Virtuelessextends the grand tradition of stat inflation not only to characters but to items. While it has long been the case that Disgaea characters could reincarnate, resetting their levels and increasing their base stats, it is now possible for equipment to undergo the same process.
Of course, being items, the process works a little differently. Item Reincarnation is an unlockable mechanic that allows you to create incredibly powerful weapons and armor pieces while searching for abilities that will only improve your chances of success in battle.

How To Unlock Item Reincarnation
Item Reincarnation will be unlocked as an option inEpisode Seven. As soon as you begin this chapter, you’ll be able to call a Dark Assembly meeting to ‘Reincarnate Item!’ - this will cost1,000 Mana.
Upon a successful vote, you’ll be able toaccess Item Reincarnation at any point through the Item Worlder.

Item Reincarnation consumesItem Points, which are obtained either through the Item Worlder’s Point Exchange or through the repeatable quests that allow you to get a 3x multiplier for individual items.
How To Use Item Reincarnation
Once you have Item Reincarnation unlocked and ready to go, you’ll need to be aware of a particular restriction:you may only reincarnate items that have been explored in the Item World to their deepest depths. For Common items, this is level ten, it’s level 20 for Rare items, and level 30 for Legendary items.
You can reach this point in two ways:
If you have to leave an Item World using a Mr. Gency Exit, you will not be able to reincarnate that item. You’ll have to go back in to finish the job.
Once you have an item you can reincarnate (which will be denoted with a star next to its icon), you can do so from the Item Worlder. After selecting your item, you’ll be provided with three reincarnation choices.

This is the point at which you should check the potential items' skills. Often they’ll be regular skills that the item would normally have, but sometimes, an item will be grantedmany skills. You could be very lucky at this point!
When you reincarnate an item, you’ll be able to inherit a certain amount of theoriginal item’s stats. You’ll have to pass specific bills that unlock later in the game to be able to inherit larger amounts.
After divvying out your stat inheritance, you’ll then be able tochoose which skills you want the new item to inherit. This will be a mixture of the original item’s skills and the new skills offered by the item’s next form. You cannot have more than eight in total, and doubles are not allowed.
After an item is reincarnated, it will bereset to level one. If you want, you can begin the process all over again!