Here's a quick summary of the best method to infuse items for maximum efficiency! Here is what has been found from infusing so far using this site: Destiny Infused
For Legendary:
To infuse a 280 and get the most out of it, you should use only gear at least 6 levels higher. Anything after 6 levels higher, you lose some of the level upon infusion. Here is an example.
Original Light Level = 280
Item to Infuse = 286
New Light Level = 286
Now the next light level item you use to infuse with this item should be a level 292 or higher in order to get the most out of it. BUT THERE IS A SMARTER WAY...pay attention to this example:
Original Light Level = 280
Item to infuse = 288
New Light Level = 286
That's right, you lost 2 light levels. So if you have two guns in your inventory, one is a 286, and another is two light levels higher...DON'T USE THE HIGHER ONE! Its just a waste. Save it for an item within 6 light levels of it so its most efficient. Honestly, two light levels on a single item won't make THAT much of an impact. Better to be patient and wait for an item 6 levels higher and save items that are just within range.
For Exotics:
The same rules apply, but the range is much less now. Light levels would need to be within 4 levels. Here is an example of what to use and what not to use:
Original Light Level = 280
Item to Infuse = 284
New Light Level = 284
Don't do this (if you can help it):
Original Light Level = 280
Item to Infuse = 286
New Light Level = 284
See, again, two levels higher is a waste. This isn't really a guide. It's just a quick thought to keep in mind when infusing things and you don't want to use the calculator. The infusion calculator is certainly the best way to go and also offers an app for itunes and google play. Hope its somewhat helpful!
Bonus Tip: If you can help it, infuse items 6 light levels at a time for legendary's and 4 light levels at a time for exotics for maximum efficiency!
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Credits: Special thanks to Ecksacutioner for this tip.