Each of these white steel gauntlets has a smooth cerulean gem mounted on the wrist.

Soulsmite gauntlets allow a soulborn (MoI 25) to channel the power of a soulmeld into her smite opposition ability. When you use smite opposition, you can select one soulmeld you have shaped. All essentia invested in that soulmeld becomes uninvested, and you gain an additional bonus on your attack roll and damage roll equal to the essentia that was invested.
For example, if you were an 8th-level soulborn with 2 essentia invested in your impulse boots, you could drain that soulmeld temporarily to gain an additional +2 bonus on the attack roll and damage roll of your smite attack.
Essentia drained from a soulmeld in this way returns to your essentia pool and can be invested again as normal.
Chakra Bind (Hands): If you bind soulsmite gauntlets to your hands chakra, you gain one additional daily use of your smite opposition ability. When the gauntlets are bound, the gems mounted on them glow with soft inner light. See Magic of Incarnum for rules on binding magic items to your chakras.

Prerequisites: Craft Wondrous Item, essentia pool.
Cost to Create: 1,500 gp, 120 XP, 3 days.