Board Thread:Theories and Speculation/@comment-30426414-20161218074441/@comment-27803627-20161219134704

I am personally of the opinion that there is no limit to the amount it can absorb, but it takes a small amount of time to set up and a certain amount of concentration is required to start and maintain it. This is my explaination as to why rinnegan users didn't use it more often later in the series. Case in point: Naruto's Lava Rasenshuriken hit Madara as his concerntration was broken from the shock of his limbo being dodged, and even if it wasn't Naruto and his attack was moving too fast for there to be time for him to set up the Chakra absorption technique. There is admittedly little evidence that this is the case though so this is just my best guess.