Thread:Silver-Haired Seireitou/@comment-25456115-20150108080909/@comment-2089817-20150109162025

From what the general consensus is, Kido is formed using reishi with the use of reiryoku. The greater the skill, the less expenditure of reiryoku is needed to create the spell. You can look at User blog:Njalm2/The Beauty of Kidō for more on that.