Phosphora Incandescens is a rare bioluminescent fungus in the Luminorialis Aurorae cluster, with fruiting bodies 10-25 cm tall featuring funnel-shaped, semi-translucent yellow-orange caps with wavy margins and widely spaced gills. The stout, smooth stem supports clustered bodies. Bioluminescence occurs on gills and cap undersides, emitting 470-530 nm light via a luciferin-luciferase reaction. Phototropic growth orients fruiting bodies toward light, enhancing spore dispersal. It thrives in humid tropical rainforest understories, decomposing leaf litter and woody debris, contributing to nutrient cycling. Belonging to Basidiomycota, Agaricales, and likely Luminariaceae, it disperses spores gravity-assisted from exposed gills, aided by nocturnal fauna attracted to its glow. Its extensive mycelium acts as a vital saprotrophic decomposer.