|Spoiler Alert: This page contains spoilers. Read at your own risk.|
Material Burst (マテリアル・バースト) is the ultimate Decomposition Magic. It has been likened to a magical equivalent of a nuclear warhead, and operates similarly on fundamental principles of physics; by converting matter into energy, it performs comparable destruction without the radioactive material fallout.
The energy released by Material Burst can be calculated using Einstein's mass-energy equivalence equation (E=mc²), in which energy released through the decomposition of matter is the mass of the decomposed matter multiplied by the speed of light squared. This shows that when Material Burst is used upon "...a single drop of water, a paltry 50 milligrams of matter, the explosion created has the power equivalent of 1000 tons of TNT." 
Material Burst is incredibly powerful and has the potential to outstrip any other Strategic-Class Magic in sheer destructive ability as Material Burst is not limited to area and has no theoretical limits to its power like some of the other Strategic-Class Magic. The USNA was unaware, however, whether Material Burst was performed using magic or using some form of tactical warhead. To come up with a countermeasure In the case that Material Burst was somehow performed using a tactical warhead, the USNA began a highly classified and extremely dangerous experiment to create a mini-black hole in order to understand and possibly replicate the effects of Material Burst.
The only Magician capable of using Material Burst is Shiba Tatsuya. The CAD that was made specifically for Tatsuya to use this spell from extreme long distances utilizing low orbital satellites is known as Third Eye, and was developed by the National Defense Forces 101 Independent Magic-Equipped Battalion shortly after the Okinawa Defense Naval Battle. In order to gain access to Third Eye a complicated locking mechanism must be deactivated involving a two person card key, blood pattern verification, password, and voice-print verification; none of which are Tatsuya's. Nonetheless, Tatusya is still able to cast Material Burst without the assistance of Third Eye, albeit with a shorter range limitation.
There have been 4 confirmed uses of Material Burst in the series.
The first confirmed use was during the Okinawa Defense Naval Battle when Tatsuya used a newly developed sniper rifle from the National Defense Force in combination with Elemental Sight to shoot a bullet near to the ships of the Great Asian Union before using Material Burst upon the bullet. This eliminated all of the invading forces and created a tsunami, causing further damage in Okinawa.
The second occasion happened during the Yokohama Disturbance, and destroyed the fleeing camouflaged vessel of the Great Asian Union that landed the invading mechanized forces. The action was carried out at a safe distance from Tokyo harbor.
The third confirmed use ended the planned full scale invasion following the Yokohama incident, and later earned the name of Scorched Halloween. The explosion completely annihilated the port and the resulting hurricane and tsunami then eliminated the base offshore. Subsequent investigation by the IMA (International Magic Association) ruled Material Burst to have not been in violation of the charter forbidding the use of "radiation emitting weapons", as it had no subsequent environmental impact. The explosive yield was roughly 1,000 times greater than the nuclear bomb dropped on Nagasaki in WWII and on a scale equal to major nuclear weapon tests conducted by the USA and USSR in the middle of the 20th century
There is no upper limit to how much energy material burst can convert. If the object's structure is somewhat uniform the energy can be converted indefinitely.
Here, "uniform structure" doesn't mean that its components are uniform, but that there's no functional complexity, as there is in gears, circuit boards, the organs of higher-functioning beings, and dividing. For example even objects like small planes, over which various minerals are spread out unevenly, are uniform in structure in the sense that they are "a lump of minerals". And so, if Tatsuya is able to merely to perceive it - even if its a tiny planet - he can convert it to energy and eliminate it.
|“||Material Burst was not used for another three years until Scorched Halloween where Tatsuya used Third Eye for the second time to initiate the spell upon a drop of water, which eliminated the ship carrying retreating enemy forces. This event then led to the third known use of Material Burst in the series, against the Great Asian Union's Zhènhai Naval Port and the nearby Geojedo Base, where their fleet had been mobilizing for all out war against Japan following the failed attack at Yokohama. Tatsuya was ordered once again to use Third Eye to initiate Material Burst; this time, Tatsuya's magic transformed 1 kg of matter directly into energy. In accordance with Einstein's Formula, the heat energy equated to 21,000,000 tons of TNT.||”|
- Due to the nature of Material Burst, this is the first and only strategic-level spell in the series that has the potential to destroy the world.
- Tatsuya has noted that he could build a Third Eye on his own to help him utilize Material Burst.