In this area, you cannot revert back to human, so you cant use the sword, bow, shield or even any healing items, which means this is like a survival challenge. There are 40 basement floors, and when you clear the final floor while having the Giant Wallet, youll obtain the Bottomless Wallet. Each floor will have enemies that appear. Depending on the floor, there might be not only enemies, but some gimmicks as well such as tiles that spout lava. The lower you progress, the stronger the enemies will become. And finally about the Bottomless Wallet, the screenshot notes how you can use the Magic Armor for a much longer time with the Rupee limit increase.