yeah only lvl 1 LR will do
when the 40% triggers the sac hit is increased also to the old value of the LS hit (coincidentally)
Thatās just what math tells me 
Just tried taking LR from lvl 1 to lvl 2 and thereās aboslutely no change.
Neither to holy property attack, nor to damage, nor to the 40% hp bonus.
Higher LR level only gives more duration.
EDIT:
Excel file link:
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Conclusion:
Last Rites = Sacrament * 1,25
Last Rites (40% Trigger) = Last Rites * 1,2 = Sacrament * 1,5
(simple rounding is involved)
Those two skills work exactly the same way: they provide +Additional Damage and +Holy Property Damage
Iām just not sure about the properties.
LR 1 will do but once you fall down below 40% hp, LR will give the bonus till itās duration ends. So with a higher level LR youāll last through the bonus longer (without having to drop to 40% hp again)
i think its better to get LR lvl1 and magnus lvl 4 for additional dmg. atleast thats what i will do
thanks, iāll try to organize a conclusion for this later after work 
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i would assume āFirst htā is your normal attack right? just for completeness, whatās your First Hit damage with no buff using the settings from your test?
I canāt check now because the server just entered a maintenance. But I believe it was plain 1 damage without any buffs.
Well, like I mentioned before, I considered LR hit to be just the last hit to show up. And the āfirst hitā is literally the first hit to show up. So yeah, Itās my normal (physical) attack.
The first hit might be suffering some armor penalities since Kowaks are leather armor and without any weapons your damage is bludgeonā¦ soā¦ 50% less damage on the first hit probably.
The rounding is quite strangeā¦ so those are the values without rounding:
The values in the columns (2-4) refer to additional damage and holy property damage as theāre always equal
LVL of Sacrament ā Sacrament ā LR ā LR 40%
01 --- 12 --- 15,00 --- 18,00
02 --- 15 --- 18,75 --- 22,50
03 --- 18 --- 22,50 --- 27,00
04 --- 21 --- 26,25 --- 31,50
05 --- 24 --- 30,00 --- 36,00
06 --- 27 --- 33,75 --- 40,50
07 --- 30 --- 37,50 --- 45,00
08 --- 33 --- 41,25 --- 49,50
09 --- 37 --- 46,25 --- 55,50
10 --- 40 --- 50,00 --- 60,00
11 --- 44 --- 55,00 --- 66,00
Additional Damage = extra line of damage
Holy Property Damage = added damage to every line of damage
So lvl 1 Sacrament and Last Rites will result in 12 additional Damage, 15 additional damage and 27 holy property damage
Lvl 10 Sacrament will result in 40 + 50 additional damage and 90 holy property damage.
Looks about right: decimals 0,50 or more gets rounded up; 0,49 or less gets rounded down.
Except for LR 40% at sacrament 7. Your prediction says 45 and my testing showed 46ā¦ But it could be just my mistake copying the number.
iām not rounding because there was one case where 0,5 got rounded downā¦
Rank 3 I think
Oh yeah true. It did get rounded down.
Well, I have no idea then.
Could be just hardcoded values too, rather than a % off sacrament. Lol.
maybe it has something to do with the number oscillations
I believe the values to be subtracted by 3 because of mobās defense.
I have exactly 140~140 physical damage. And kowaks have 143 defense.
So I guess I was doing -3 damage but since you canāt deal negative it was just going to 1 damage.
Now when I got the sacrament buff alone at level 10, I dealt exactly 37 damage on my first hit, which is precisely the -3 negative I should be hitting for.
Not sure if thatās how it should work for holy property damage (since it should ignore defense I suppose?) but it sorta makes sense to follow that logicā¦
additional damage ignores defense (so the sac and lr hit shouldnāt be influenced by that)
But the additional damage from SAC only applies to the SAC hit.
See, on this table:
Itās pretty clear that the first hit is getting +40 damage and the second hit +80 (+40 from holy and +40 from additional)
But the first hit is also getting subtracted by 3 (mob remaining defense).
Yes, lvl 10 sac = 40 base damage from sac and +40 holy property dmg to every line
every additional line (speak additional damage) is ignoring defense
Yes but my question is: shouldnāt the +40 holy property being added into the first line be ignoring the mobās defense? Why is it getting subtracted by 3?
no, the first hit isnāt ignoring defense: 140+40 - 143
only the additional lines ignore it