You create spectral equipment when you summon or animate the dead.

Prerequisites: Spellcraft 5 ranks

Benefit: This feat can be combined with any spell that summons or animates undead. A spell modified by this feat creates ghostly weapons and armor for the undead you summon in addition to its normal effects. The undead are considered proficient with weapons and armor created in this way. The equipment vanishes when the undead are slain or if taken from the undead, but in all other respects, acts as a non-magical item of the same name. Each undead must be equipped identically as determined at the time of casting.

Level Increase: Special: a Spiritual Armaments Spell uses a spell slot a number of levels higher than the spell’s normal level as determined by the sum of the following modifiers:

Special: Incorporeal undead cannot gain equipment by use of this feat.