Amenotōbatsu

Amenotōbatsu is said to be the pinnacle of chakra absorption techniques.

Overview
By gathering chakra into the user's hands, they will then project this chakra onto the target(s) of their choice. Doing so rapidly absorbs the target's chakra and life force, leaving only a skeleton behind, as this chakra is then used to replenish that of the user's own chakra reserves. Chakra absorbed in this method can also be transferred to another source, rather than the user, as a method of healing the new target.