As for the amount absorbed, that changes with one's power level. The principle is to envision oneself as the ocean, the larger the ocean, the greater its capacity, and the more it can absorb. Everyone understands this; after all, a teacup can only hold so much.
This so-called ocean actually refers to the total amount of energy rather than the realm. The realm represents the quality of energy, while the total amount represents the quantity of energy---the larger the amount, the more can be absorbed.
From this perspective, when it comes to absorbing damage at the same tier, Xin Yun dares to claim second place; throughout history, no one has dared to claim the first, after all... there is only one yuan of the 9.9 Grade Dragon Creation Stone, which contains the greatest amount of energy.