- The shield has no physical form.
- The user can change every single of its properties. This includes size and shape. It can block from all directions.
- It can block/repel any attack. Doesn't matter if its not Ninjutsu, doesn't matter if its space-time. Any attack is useless against the Yata
- Any attack that meets this shield loses its meaning. For example, one of the Seven Ninja swordsman hidden in the mist has a sword that is said to pierce anything - however in front of the Yata it loses its meaning. Same deal for truth-seeking orb.
The shield alongside its brother and sister are clearly of the highest tier in the Naruto universe. Their origins are not known, could of existed before even Kaguya for all we know. Most people don't even know they exist and those that have heard of it just think it's some fairy tale legend. I'm not sure why people have trouble accepting that the Yata Mirror is just that good, I think it's because Itachi used it. I get the feeling that people are looking at Itachi himself and his raw-power and downplaying the Yata Mirror because of it... "It can't be that powerful because Itachi was using it. He's outclassed by several now" - That's what it feels like. Sorry but the shield is that powerful. There's a reason Sasuke didn't get the weapons, Kishi would either have to retcon or Sasuke with his chakra reserves would be stupidly broken.