Created originally by the Tacharim to help them breathe on the quasielemental+plane+of+Ash, these magical organisms are now commonplace. They resemble breathing masks or suits of armor and convert raw elemental material into air in order to help mortals survive in the Inner Planes. The "breathers" only help a Cutter breathe, but the "skins," as the armor-like homunculi are known, allow the wearer to share the homunculus's immunity to that inner plane.
Source: Planescape Monstrous Compendium Appendix III, page 50
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