It is from daz3d for Poser. It is actually called "Magik Poseable & Conforming FX Figures" by Anton Kisiel. The set contains so wild flowing hair poses and a set of these sparkes (just open dust looking stuff or a ball with a tail etc). :)They usually are really colorful, but these here look really cool and dark. :)

I tried them out on the Vue demo but as we know poser did not import so well back then so it looked like crud when I tried it. Should give it a go again. :)