R-System

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==Summary==
The R-System, also known as the Tower of Heaven, is a taboo Magic Item that allows any person to restore life upon someone who is deceased at the cost of someone else's life. For protection purposes, the construction of the tower has been forbidden by the Magic Council since ancient times. However, a cult of Dark Mages wishing to revive Zeref began working on it years ago. The cult kidnapped children and adults alike and forced them into slavery so that they could construct the tower for them. 
Thankfully, the cult was defeated through the effort of Erza Scarlet. However, possessed Jellal Fernandes continued the construction after blackmailing Erza and forcing her to leave the tower. By the year X784, he had completed the tower and was ready to use it. In order to complete the use of it, though, he needed a sacrifice with a tremendous amount of Magic Power so he chose to use Erza as a sacrifice to revive Zeref.
==Powers and Stats==
Tier: 
Name: R-System, Tower of Heaven
Origin: Fairy Tail
Age: Unknown
Classification: Magic Item
Powers and Abilities: Magic, Absorption (Can absorb magic power into itself), Transformation (Can transform into a Lacrima after absorbing magic power), Resurrection (The R-System can be used to revive the dead), Matter Manipulation (The R-System requires a sacrifice which will break down the body whoever is sacrificed to their smallest components and be converted into the body of the person you are trying to revive)
Attack Potency: Multi-Continent level (Fairy Tail Vol 12 Chapter 94)
Speed: Unknown (Has no notable Speed feats)
Durability: Island level (Took hits from both Base Natsu and Jellal)
Range: Unknown
Weaknesses: Requires a massive amount of magic power to function.
==References==
Category:Items
Category:Fairy Tail
Category:Absorption Users
Category:Magic Users
Category:Matter Users
Category:Resurrection Users
Category:Transformation Users