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Takes 1/4 the user's max HP to create a Substitute that takes damage and blocks non-damaging moves until it's broken or the user switches. If Substitute "blocks" something, it means that if a Substitute is up, whatever is blocked will fail if targeted at the Pokémon behind the Substitute. Unless specifically noted, all moves work normally when used by a Pokémon that has a Substitute up.
Other Pokemon cannot inflict status upon a Pokemon behind a Substitute. Synchronize can still inflict status on a Substituted Pokémon. Doom Desire and Future Sight do damage to the Substitute. All other end-of-turn damage is done to the Pokémon, not the Substitute. Substitute blocks flinching.
Substitute blocks Leech Seed, Ghost's Curse, Dream Eater, Grudge, Lock-On, Mimic, Mind Reader, Nightmare, Pain Split, Sketch, and Trick.
Substitute does not block Destiny Bond, Disable, Foresight, Haze, Imprison, Odor Sleuth, Perish Song, Psych Up, Roar, Role Play, Skill Swap, Spite, Taunt, Tickle, Transform, Yawn, or Whirlwind.
Other than Tickle, Substitute blocks all moves that alter stats as their sole-effect. Substitute blocks all side-effects of moves that alter the target's stats.
If Yawn is used on a Pokémon who then uses Substitute, however, it will still go to sleep.
Present damages the Substitute if it rolls damage, but heals the Pokémon if it rolls healing.
Rage does not boost Attack when a Substitute is hit.
If a Pokémon has a Substitute up and switches out, the Substitute will take the damage from Pursuit.
Moves that leech damage still leech when used on a Substitute.
If a multi-hit move breaks the Substitute, successive hits will damage the Pokémon that was formerly behind the Substitute.
When Baton Passed, Substitute keeps its HP. The Substitute does not take damage from Spikes; the Pokémon receiving the Substitute does.
Partial-trapping moves (Bind, Clamp, Fire Spin, Sand Tomb, Whirlpool, and Wrap) do their single-hit damage, but do not do any end-of-turn damage, nor do they trap for 2-5 turns. Substitute blocks the effects of an enemy's full-trapping move (Block, Mean Look, and Spider Web).
Damage due to a Pokémon hitting itself in its confusion goes straight to the Pokémon, not to the Substitute. Recoil goes to the user, not the Substitute. Substitute blocks both the stat boost and the confusion of Flatter and Swagger.
Pokémon cannot Counter or Mirror Coat damage done to Substitutes. Pokémon cannot store energy via Bide with damage done to a Substitute. Pokémon can reflect moves with Magic Coat while behind a Substitute, even if the move would fail on the Substitute. Revenge is not boosted if the Substitute takes damage but the Pokémon does not.
Confusion-inducing berries heal, but do not induce confusion on a Substituted Pokémon.
Endeavor does damage based on the HP of the Pokémon behind the Substitute, not the remaining HP of the Substitute. Super Fang does damage based on the Pokémon's HP, not the Substitute's. False Swipe can break Substitutes.
Substitute blocks the item-removing aspect of Knock Off. Substitute does not block the secondary effects of Rapid Spin. SmellingSalt does not get double power against, nor does it cure the paralysis of a paralyzed Pokémon behind a Substitute.
Substitute blocks Intimidate, but aside from that, all abilities ignore Substitute completely.