Philosopher's Stone

The raw material of Philosopher's Stone is a very large amount of human lives, ranging from dozens to millions. The first stone in history was transmuted by "Father", using the souls of the people of Xerxes. This event inspired the legend of a country which was destroyed in a single night. The later Philosopher's Stones were transmuted by Doctor Tim Marcoh and his fellow alchemists who were instructed to make the Stones by Lust and the other Homunculus, using the lives of Ishbalan prisoners, and later the makers themselves to cover it up. This series of Philosopher's Stones wasn't complete - they were made from only about 13 prisoners (based on the count shown in chapter 59). The stone that Father Cornello used was also one of this series.