Board Thread:General Discussion/@comment-1487677-20160317043048/@comment-26091912-20160317065658

Who knows. I'm inclined to think the process is akin to how Menos Class Hollows are formed (minus the cannibalism). A bunch of souls coming together in one place and fusing together. Perhaps Nimaiya takes the soul after it dies or something (I mean, they're called Soul Reapers for a reason).