You can read up on it here. http://darksouls.wikia.com/wiki/Bonfire_Ascetic
I suggest choosing one as your starting gift if you think you might need to farm a specific item from an enemy. I wish I had taken one as I've found them to be pretty rare.
There are actually a couple of merchants that have a limited supply of them (like 10 or something) so it's not that bad.
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