Let's assume you're hit by a a normal Doom Knight in World Stone and that you aren't cursed with Amp Damage, hitting as hard as he can, that's 121 damage. Level 16 ES gives 71 percent absorbtion. That change will now be 35 damage that you're taking to your health, the remaining 86 absorbed by your mana pool, assuming you have 16 hard points into telekinesis which makes it a 1:1 ratio conversion. With your Stormshield, that damage to your health will drop to 22 damage. If you were using a 16 DR Gerke with a Sol rune, you'd have 23 physical damage reduction so you'd take 12 damage into your health instead of the 22 with SS, something to keep in mind. You certainly wouldn't want to take, say, 86 doubled as 172 points into your mana, especially with only 1000 points in it, so if you're gonna play ES sorc, you definitely want at least the 16 points in telekinesis to make it a 1:1 ratio from damage taken to conversion to your mana pool. DR/MDR are very important for ES sorcs, mitigating damage to 0 to your health if you have enough, i.e. if you had 35 DR, after being hit with the setup above (level 16 Tele, level 16 ES), you'd take zero damage to your health pool. I'm not sure how to give you a 100% optimal setup with 16 points left. You can certainly use your mana pool as a bit of an early scapegoat for some damage but you're not going to become an immortal sorc or anything. If I were you, I'd just dump all the stats into Vita to raise your health pool. If you want to use your mana to mitigate damage then put 16 points into telekinesis. That way you're just using your mana to kind of help deal with damage but still have an actual health pool that isn't going to 'cause instadeath when some mana burning little shit goes oops upside your head. I'm also assuming you're using Insight to help with some mana regen.