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This jutsu causes everyone within a specific area to fall into a deep sleep. From the target's point of view, it seems as if feathers are falling from the sky, which serves as a distraction to allow the jutsu to take effect. The downside, however, is that any experienced ninja have more than enough time to dispel it.
In Buddhism, Nirvana is the complete state of peace, freedom from suffering and detachment from everything in the material world. It is known as the highest point of meditation, which is likely a reference to the effect from the jutsu since the target sleeps deeply.