
In the Naruto universe, chakra is the life energy that can be used for almost anything, such as making illusion, creating clones of oneself, or transporting objects to another dimension! Personally, I am not that much interested in balancing my chakras. I much prefer collect it into a ball to throw at my opponent.
Of course, if you do a quick research in Wikipedia, you would learn that, outside of the Naruto universe, chakra is more popularly linked to holistic health. I am sure this is what the CPA offers here, in addition to ledger-balancing.
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