When a humanoid creatures dies within 15ft of you while carying this shield, you can abosorb its spirit. The name of the creature is carved on the shield, for a maximum of 10 names. When found, the shield has no names written on it. 

When you take damage while using the shield, you can use a reaction to call foth any number of spirits named on the shiled and reduce any non-magical damage by 1d10+1 spirit consumed when this ability used.The user can pick which spirit is expended to block the attack and the spirit will come forward and obey the comand and then their name will disappear. Alternatievly, you can use the spell Speak with dead on one of the names, without needing the body. After using either of this effect the name disappear and the spirit is gone. The shield gives an AC +2/ Necrotic resistance. The shiled is very heavy and havs 40 pounds reducing the walking distance with -5 and having disatvantage at acrobatics and stealth.  

Curse: The person that is using the shiled is bound to the shiled till they collect 10 spirits. If you die and less than 10 names are written on the shiled, your spirit is trapped in it, your name appears on it and you can't be resurrected in any way unless the shield is cleansed by a Greater Restauration spell. You can summon out of combat 1 spirit per day. You cannot communicate with the spirit and the spirit cannot communicate with you. Instead the spirit can observe the material plane and hang around the shiled user. Floating in a ghost like body that only the user can see. If the user wants to communicate with the spirit they would have to use the Speak with the dead spell and the spirit would disappear.

Credit & art: @dailydungeoneer

Shields require the Utilize action to Don or Doff. You gain the Armor Class benefit of a Shield only if you have training with it.

Notes: Resistance: Necrotic, Disadvantage: Acrobatics, Disadvantage: Stealth, Bonus: Speed, The user can pick which spirit is expended to block the attack and the spirit will come forward and obey the comand and then their name will disappear. The shiled is very heavy and havs 40 pounds reducing the walking distance with -5 and having disatvantage at acrobatics and stealth. , Utility, Warding