Please refer to Blacksmith Pushkin in the Town of Giran to exchange a common item of Elegia for a rare item.

To exchange an Upper Armor piece, you need: 4 S86-grade Spheres.
To exchange a Helmet and Lower Armor, you need: 3 S86-grade Spheres.
To exchange Gloves, Boots, Shields, and Sigils, you need: 2 S86-grade Spheres.
To exchange Accessory, you need: 1 S86-grade Sphere.