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Law of Cycles symbol
Law of Cycles[]
The Law of Cycles is the concept that was brought into existence by Madoka Kaname's final wish.
I wish I had to the power to erase witches before they're born! Every single witch, from the past, present and future, everywhere. I don't care what I become... All the magical girls, who believed in hope and fought witches... I don't want them to suffer or cry any more, I want them to be at peace, and if that goes against the laws of the universe... Then I'll just rewrite those laws! That's the only thing I want, it's what I wish for... Now, grant my wish! Incubator!
With the help of the Law of Cycles, Madoka Kaname now has the ability to be able to visit all magical girls in their final moments, not caring about time or place. This fact proves that the Law of Cycles is omnipresent.
Process[]
It's only purpose is to erase witches before they are born, As stated above. Madoka's wish, according to Kyubey, gave her the power of a god. She used the power of the Law of Cycles to launch vessels/clones of herself during a magical girls final moments, absorbing their despair and letting them rest in what is said to be a "magical girl heaven", destroying their soul gem before it turns into a witch.
Observations[]
Magical girls who have been taken in by the Law of Cycles (Ex. Sayaka Miki and Nagisa Momoe) are shown to have overcome their grief and despair, and can now deliberately switch between their magical girl and witch form, similar to the doppel system shown in Magia record.
Although the Law of Cycles is supposed to be a concept (Concepts have no physical or spiritual forms) some people like to consider that Ultimate Madoka is the Law of Cycles physical form. During the end of Rebellion, Homura is shown to split the existence of Madoka Kaname from Ultimate Madoka and what's left behind seems to be Ultimate Madoka but with her eyes faded out.