Madara has awakened Rinnegan in both eyes. He also has Senjutsu chakra and able to perform many high level technique. One of his technique is to be able absorb all ninjutsu/element. But I wonder why he cannot absorb Gai's Evening Elelphant technique. I knew it's stated in narutowiki that: `
The Evening Elephant is a high-level, forbidden taijutsu that can be performed by those users who have opened all Eight Gates.
This technique is a continuous assault of five punches, with each "foot" as they are referred to being performed faster than the one before. It creates a cannon of pressurised air which bears the appearance of an elephant's leg, causing devastating damage to the opponent.