The concept and usage of the mako refined, Materia, makes it's way into Dirge Of Cerberus : Final Fantasy VII. Materia can be customized into Vincent's Weapons (Guns). They can be used to fire magic or essentially upgrade the statistics. These Materia can be used by depleting some of Vincent's Magic Power to allow the ability to use different types of Materia. There are Three Main Types.

Fire Materia : Inbued with Fire magic, this materia if equiped with Vincent's weapon can shoot a large ball of fire on impact.
Blizzard Materia : Using the Blizzard-forged Materia, Vincent can fire a Ice Ball That target's One Enemy.
Lightning Materia : A Powerful bolt of lightning is shot from Vincent's Charged Materia, inbued with the Lighning Element.