Board Thread:Questions and Answers/@comment-24919788-20140509022515/@comment-4551377-20170909091011

To really simplify things, Urahara's Shikai appear to be able to restructure "free" reishi and reiryoku to a small extent. His Bankai can restructure physical and solid constructs which, contrary to popular belief, is more potent in the Bleach universe then what's credited for as places like Soul Society and Huecho Mundo are physical and solid constructs of reishi. Feats that only Quincies (once activating Letz Stil and Volstandig) and Bounts were known could achieve.