PoE Untargetable

Can monsters that become “untargetable” (such as burrowing bugs and devourers) and which have the Soul Eater modifier “eat souls” while untargetable?

Being untargetable does not stop eating souls. However, the monsters you’re describing are doing a lot more than just becoming untargetable, and in general something which has burrowed away will not be able to eat souls until it returns.

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