The hero with this Power may absorb a certain specific type of damage (for example, fire-based damage, energy damage, or kinetic (physical) damage). Any attacks made in the specified mode inflict no damage; rather the damage is absorbed, healing existing damage and even temporarily raising the individual’s Health by the Power rank involved. A hero with Health of 100 and Amazing (48) Electrical Absorption may be hit with a lightning bolt and have his Health raised to 148.
Damage above the rank number of the Power does inflict damage, but the points of such damage may be redirected towards opponents in the next round. Any such absorbed energy dissipates 10 rounds after it has been absorbed, and must be discharged before then or it is lost. Health loss is taken from the absorbed Power first, then from the actual Health of the hero. For example, the character with the Health of 100 raised to 148 takes 30 points of damage. These points are removed from the 48 extra points initially. If the effects of the energy wear off, the character still has 100 points of Health.
Source: Marvel Super Heroes Players Book