Executed by performing a reverse Shoryuken motion? and pressing punch, Gouken will "parry" an incoming attack. The move gives Gouken something akin to Super Armor for a brief instant. However, it does not absorb both high and low attacks; instead, the ability to counter depends on the input.
Heavy punch will counter high attacks, medium punch will counter mid attacks, and light punch will counter low attacks. If the parry is successful, Gouken will say "It's no use!", and then counter with a stomp of repressive force, which negates the damage and sends the opponent spiraling backward. The EX Special version will counter from all three directions at once.
Kongoshin is seemingly an integral move for Gouken, allowing him an offensive option to his defensive playstyle, deal effective damage due to his lack of more direct combos, and metawise, break up what is known as "tension" or pressure, allowing him to reset the neutral game and make the opponent recalculate their strategy. Aside from normal moves, it can also counter several Super and Ultra Combos. Save the button/height-based limitation, the parry is capable of absorbing anything that normal Super Armor can.
This means that it cannot absorb throws or attacks with an Armor Break property, nor can it absorb more than one attack; however, the speed of the counter renders this a moot point. Of course, due to the other weaknesses that Kongoshin shares with most counters, reading how the opponent attacks and timing is of the utmost importance.
Upon activation, Kongoshin can be Focus Attack Dash Canceled, allowing for juggles afterwards. Kongoshin can also be Super Canceled into the Forbidden Shoryuken to deal a good amount of damage. Like Focus Attacks, Kongoshin is capable of gaining Ultra meter without having to bear permanent damage, making it a potentially useful and dangerous move in the hands of expert players.
The term Kongoushin is a Japanese term that can come to literally mean "Vajra Body", as in a body indestructible and impenetrable to harm, but also the name for the internal etheric body of Qi found in Taoist lore.