Magic Item
A magic item is any object with magical powers that can be used to affect the game's setting. Items may be weapons, armour and other tools that permit the overcoming of obstacles or the creation of things; they may allow the control of other creatures through charm and other forms of mastery; they may heal or bring back the dead; they may protect the player from harm; they may allow unnatural forms of travel; they may, in fact, produce effects of any kind that can be conceived of within the campaign.
While prevalent within the game, the power of magic items also makes them dangerous to the game's playability. Forethought and consideration are needed in providing these items to players, since an unbridled accumulation of magic items also means the acquisition of power on a scale that "breaks" the game itself. Therefore, when dispensing these items, the DM must practice moderation. Moreover, magic items must not be available for sale; if gotten easily, the relative power of the item should be slight at best. Even moderately powerful items should require considerable effort to obtain, and anything of great power should sincerely challenge the player's resolve. It simply makes no sense for characters to accumulate so many items that they "boast and strut about with scores of mighty magical items, artefacts and relics adorning them like they were Christmas trees decked out with tinsel and ornaments."