It is definitely 24% from items, 12% from boots and 12% from another item. Skills and shrines will both take you over the 24% cap.
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i would choose my own religion and worship my own spirit, but if he ever preached to me i wouldn't want to hear it. i'd drop him, a forgotten god, languishing in shame; and then if i hit stormy seas, i'd have myself to blame.
Abilities like Spirit Wall, Sprint, Scramble, Tactical Advantage, Fleet Footed, etc. will pass the cap.
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