The user can reflect any damage caused to themselves or others, including physical, mental, emotional, spiritual, magical, power-induced, etc. back to its source, possessing a form of invulnerability. While usually a defensive method, it can be utilized as offensive with efficient calculation.
If Gerard Valkyrie's (Bleach) sword, Hoffnung, is damaged in any way, the attacker will receive disproportionate damage in turn.
Haschwalth (Bleach) is gravely injured when Uryū Ishida uses the Antithesis to switch their injuries with each other.
Steely Dan (JoJo's Bizarre Adventure Part III: Stardust Crusaders) demonstrating the power of his Stand, Lovers.
Yoshihiro Kira's Stand, Atom Heart Father (JoJo's Bizarre Adventure Part IV: Diamond is Unbreakable)
Toyohiro Kanedaichi's Stand, Super Fly (JoJo's Bizarre Adventure Part IV: Diamonds are Unbreakable)…
…reflects any damage done to itself while repairing itself in the process.
Pesci's Beach Boy’s (JoJo's Bizarre Adventure Part V/5: Golden Wind/Vento Aureo) string cannot be destroyed by any usual means, as any damage inflicted to the string will instead affect the one hooked on the string.
Vittorio Cataldi's Stand, Dolly Dagger (Purple Haze Feedback) reflects 70% of the damage done to it's user to who or whatever is reflected in its blade.
With his "Full Counter" ability, Meliodas (Seven Deadly Sins) can reflect any magic attack back at his opponent at twice the strength.
Estarossa/Mael (Seven Deadly Sins) using Full Counter to reflect any physical attack back at his opponent at twice the strength.