Board Thread:Theories and Speculation/@comment-45444155-20200507075527/@comment-45444155-20200523111433

LegionZero wrote: It is made of chakra that has all of those nature transformations.

How it is formed is never elaborated on.

Okay, here's an example for you. Dust Release appears as a result of mixing Fire Release, Wind Release and Earth Release. Is that right? Yes, it does. © Manga and Databook.

TSB appears as a result of mixing Fire Release, Wind Release, Lightning Release, Earth Release, Water Release and Yin-Yang Release. That TSB is created from the releases is confirmed by the Databook on TSB Kaguya.

Basically, there's no difference, but there is one thing. If Dust Release is something new and doesn't carry the Fire, Wind and Earth properties inside, then TSB somehow retains the properties of all the components that were used in the creation.