Upgrade Materials or Ashpyrs in Salt and Sacrifice are special and rare Items that can be used to upgrade your equipment. Ashpyrs can be acquired by Slaying Mages and their minions, found inside chest or crates, or acquired as rewards for completing Missions.
All Upgrade Materials in Salt and Sacrifice
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NG+ is great for higher level items. Clusters drop like candies and even mid level mages can drop Bricks.
Do the clusters and higher stuff just drop from higher level enemies?