Tithe of the Court is a Mortal Unique ring, hunted from Imp Overlord in the Mortal Arena, always at item level 120. It is one of four ordinary drops on its list — 22.5% of the Uniques that boss gives up, about 1 in 4 — and every kill rolls the list 5 times. It is built on Immaculate Mortalcoil Band — step 6 of the Mortalcoil Band line, item level 80 and up.

It always rolls the same numbers: +72 Ward, +72 Maximum Health, +13% Void Damage, +346 Maximum Health, +38% Distortion Effect and +38% Void Damage.

One Unique drop in 40 is a Mythical copy: the same item carrying 15–25% Mythical Energy that boosts every stat on it and can never be changed; the 15% floor is 10 times as common as the perfect 25%.

On top of that it carries Tithe of the Court — Your Main attack warps enemies, building Distortion.

It leans into Distortion.

“The Overlord taxes even the space between places.”