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Question on damage resistance stacked with spells.

If someone has an item with let's say damage resistance to acid 5, and also has a resist elements spell cast on them. Which is hit first if you are hit with acid damage? does the item soak the 5, and then the rest is soaked by the spell up to the limit of the spell resistance, or is the spell hit first?

Just wondering.

Thanks.

Moved.

The item will take it, then the spell.

Thanks man.

A -5 bludgeon item and blur stacks.

Item, spell and feat stack