When you cast this spell, you either Attune a person to a magic item or remove the Attunement between a character and a magic item they are Attuned to. The target character must be present and a willing participant for the spell to succeed, but the item does not need to be present for the spell to take effect. See the Magic Items page for more information on Attunement.
This spell can also be used to alter the threads of Fate binding a character to their nation, allowing them to change nationality. The target character and one Envoy from each nation (their current one and the one they wish to join) must all be present and willing participants for the spell to succeed in this application.
Note that, while you can usually cast this spell without a Referee being present, you must register the performance of this spell with Wheelhouse for it to have any mechanical or narrative effect.