It is the Holy Grail from the Last Supper that Christ used and the Grail of Arthurian Legend. Sephiroth Graal, along with True Longinus (Holy Spear) and Incinerate Anthem (Holy Cross) are known as the Holy Relics.
In Volume 22, Gasper succeeded in retrieving the third part of the Holy Grail and the sacred gear to it's complete state.
The Sephiroth Graal takes an appearance of a golden cup. Valerie's subspecies creates three golden cups of the same appearance.
The Sephiroth Graal has the ability to make contact with the principle of life, where the possessor is being forcefully told about how the life and soul is made. The possessor also takes in the mind and the concept of the dead, the living, and various other things as they use the Holy Grail which would result in the possessor being broken by the abundance of thoughts that enters their heart and soul when overusing the Sephiroth Graal.
From its power to control the principle of life, the Sephiroth Graal can bring the dead back to life as shown when Rizevim use the Sephiroth Graal to revive the long dead Evil Dragons and Masaomi Yaegaki. The Sephiroth Graal can also revive the dead as many times as the user desire as long as the soul of the deceased remains intact as stated by Grendel.
Valerie's Sephiroth Graal is a sub-species where there are three grails instead of just one. It also has more outstanding aspects than all of the previous Holy Grail possessors where she can remove the weaknesses of creatures as much as possible. It can also grant other people immortality in the form of regeneration as long as their soul is intact as shown by Marius Tepes who managed to revive himself after having half of his body destroyed by Rias Gremory Power of Destruction. In Volume 23, Valerie showed the ability to restore physical youth of a living being, as shown when she gave Vasco Strada a younger body with the Sephiroth Graal.
A side effect of the corrosion caused by overusing the Sephiroth Graal is the possessor gaining the ability to talk with and apparently see the dead from the other world.
- Valerie's Sephiroth Graal is the second Sacred Gear to have a subspecies in its base form, the first being Siegfried's Twice Critical.