Soul Absorption is a Continuous Spell Card.
Spell Cards are usually activated from the hand on your turn unless their type gives another timing window.
On the current TCG and OCG Forbidden & Limited lists tracked here, Soul Absorption is Unlimited.
YGOPRODeck lists Soul Absorption for these formats: GOAT, OCG GOAT, Duel Links, Common Charity, Edison, TCG, OCG, Master Duel.
A listed print of Soul Absorption appears in Dark Revelation Volume 2 (DR2-EN046) at Common rarity.
Among markets shown on this page, the lowest listed snapshot for Soul Absorption is about $0.04 on Cardmarket (prices change frequently).
