These fine leather gloves are dyed midnight blue. A single ruby is set into the back of each.

While wearing gloves of incarnum theft, if you make a successful unarmed melee touch attack (as part of the activation) against a target with essentia, you gain 1 point of essentia and the target loses 1 point from its essentia pool (Will DC 15 negates). If the target has no essentia pool, the attack has no effect.
The stolen essentia can immediately be invested in any soulmeld, incarnum feat, or other essentia receptacle of yours with no action required, even if essentia investment wouldn’t normally be allowed at this time. If you have no means of using essentia, you gain no benefit, but the target still loses the point. The stolen essentia remains in your essentia pool for 12 minutes, then returns to the original possessor.
Chakra Bind (Hands): If you bind gloves of incarnum theft to your hands chakra, you instead steal 2 points of essentia with a successful touch attack, and the save DC to resist its effect increases by 2. See Binding Items to Chakras (MoI 108) for more information.

Lore: The first gloves of incarnum theft were created by an arcane trickster named Hexandros who dabbled in incarnum use (Knowledge [the planes) DC 15).

Prerequisites: Craft Wondrous Item, rend essentia (MoI 104).
Cost to Create: 4,000 gp, 320 XP, 8 days.