How are magic items made in your setting?
How do you make magic items to be sold to the populace and used by adventurers?
In my setting a Vocation of arcane magic called "Makers" use special arcane tools typically hammers, nails, and chisels to imbue magic into items.
This arcane imbuement has nuances as the lower Makers will be able to make magic items but there is a limit to how many one can make. The higher more industrial teir of Maker can make magic items who's magic lasts indefinitely (or until something siphons the magic) however this requires blood of the Maker as a component and takes a bit of their life force & soul each time they do it. Each casting of this can remove 10 years from someone's lifespan as a peice of the soul is lost. Even long-lived species like Elves, Dragons, and Pthumerians aren't exempt from this but they can do it for far longer.
Some cultures accept this and hold their High Makers in high regard, making idols and shrines to honor their sacrifice while others try to repair the damage done to their souls through various magical means, Warding magic to make sigils to take the hit of the soul, Black Animancy to siphon someone's life force to repair their soul, White Animancy to use the realm Ergus to repair the soul with it's infinite life energy.
This practice became industrial when the arcane factories where made. High Makers and their magically conjured servants aid in the process with the blood & souls of others stored and used as vital components to spare the High Maker's essence while sacrificing the essence of others usually the wicked and other enemies of arcane states.
While Makers are the source of 90% of arcane magic items a vocation called the "Mystic" can use epic magic rituals to create magic items in mass with one casting however this has high costs, as most rituals tend to be.
When divine entities like celestials and gods make magic items they are at much less of a cost due to the immense power of angels and gods, however those who receive them must be worthy. A God can create a magic item or transform mundane items with their power. Gods are known to create various gifts and items when they have found a civilization to become bound to by faith once these places make pacts they are given gifts and items under the condition that they live by the God's tenants, and too much dissent & heresy can make a God revoke their gifts.
Divine rituals can produce magic items so long as its done with the Gods permission. The abilities of divine magic items are limited by the nature of the powers of the God that made them. Leo's magic items work in light, fire and healing while Silica's magic items are dark, poisonous, and cause agony, ect.
If a god dies all their gifts and items lose their magic power.