Empyrean upgrade item for Twashtar, Caladbolg, Ukonvasara, Kannagi, Gambanteinn, Hvergelmir, Armageddon, Ochain for the level 95 to level 99 phase. Drops from Ig-Alima.
Going from Caladbolg 95 to 99 you need 60 of these (Trial 3269) but then stop! do not collect 3000 more.
Bring your sword to Oboro @ Port Jeuno (E-6) and you skip that step.