User blog comment:Jopjopjop/Volume 19 Spoilers/@comment-26285797-20150506120633/@comment-16281343-20150506130427

Something that piqued my interest on Vali's power up is on how it was placed on Ishi's list and I can't quite put my finger on what it is or how it will be.

For comparison is Issei's. Issei's is Boosted Gear
 * Dividing Gear -> DWF
 * Triaina
 * True Queen
 * Longinus Smasher

You can see that the power-ups are in order on when Issei had it with the exception of DWF as it is simply transformed from Dividing Gear.

Now on Vali's case it is Divine Dividing
 * EJOD
 * EJOD

If the logic holds true, then it should be something Sacred Gear-related particularly Divine Dividing and Vali already has it. My guess is something related to his bloodline and he's been able to combine it with the abilities of DD.