Kuro no shitsuryō (Spirit)

Kuro no shitsuryō is the Zanpakuto spirit manifesting Shija Nekohana's Zanpakuto, It a powerfull spirit that doesnt apear to have a physical body.

Apearance
Kuro no shitsuryō apparantly doesnt apear to have a physical body but instead it is made out of black liquid just like its Shikai's special ability he can shape shift into nearly any shape or form he wants to staying the same black color as he can also harden his body becoming nearly unbreakable, It has a skull-like face mostly noticable at its teeth which are somewhat connected and it has wide white eyes lacking pupils, Kuro no shitsuryō's gender is currently unknown as for the fact that Shija refers to Kuro no shitsuryō as both "she" or "he"