Burnished Phylactery

These little wooden boxes are designed to be held by straps against the back of your wrist, but have long since been set in small pauldrons and worn to a shine by use. Oddly, while the pauldrons are scarred by sword blows, the oak boxes are not.
Benefit: Once per [Encounter], as an immediate action, you may create a spiritual bond between you and target ally within [Medium] range.

Until the end of the [Encounter], whenever that ally would take damage, if they are within 25 ft + 5 ft per level of you the damage is instead split equally with you. This split happens before any other ability affects the damage taken and after the split the damage taken cannot be reduced, split, or affected in any way. A creature may have only one spiritual bond from a Burnished Phylactery at a time.