you win, The Lone Forest Ranger.
it is death, your go

to another world it's destination
once you're death, you'll go another world

no mathematic, no calculation
this is merely put to avoid anyone say LV2, LV3, LV5 magic or whatever

walk until three it appears
you need to master DeBarrier and DeSpell, and the thrid one you must master Death, you just gonna keep walking and fight to gain AP

gives from home
you get it at Nibelheim which is Cloud's hometown, Sephiroth drop it (how stupid he was, simply giving materia)