Varmund's Wisdom Essence.
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SPL +2.

MATK +4 and S.MATK +2 per 20 base SPL of the user.

If the enchanted equipment is grade D, additional S.MATK +1 per 20 base SPL.

If the enchanted equipment is grade C, additional S.MATK +1 per 20 base SPL.

If the enchanted equipment is grade B, additional S.MATK +1 per 20 base SPL.

If the enchanted equipment is grade A, additional S.MATK +2 per 20 base SPL.