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Summary
A summary for Maou Gakuin's cosmology:The multiverse is comprised of 99+ layers (Each layer possibly having infinite size), with each layer containing countless universes, all of which are separate space-time continuums in the shape of bubbles.
Layers 1 to 10 are classified as Shallow Layers. Layers 11 to 20 are classified as Middle Layers. Layers 21+ are classified as Deep Layers.
Those are the classifications when taking the entire multiverse into account. Layer 2 would still be called a deep layer by someone from Layer 1, and Layer 21 would still be called a shallow layer by someone from Layer 22.
The overall "strength", meaning attack potency, durability and speed, as well as the "strength" of laws and concepts from a deep world is at least uncountably greater than that of a shallow world. The difference between layers is directly compared to the difference between dimensions.
Deep layer inhabitants can use shallow universes as shogi pieces, while only the strongest inhabitant of a shallow universe can use their own universe as a shogi piece, though this is only possible with the help of a deep layer inhabitant.
Spells capable of destroying an entire universe (Space-time continuum) from a shallow layer cannot destroy an ordinary object in a deep layer.