From Tekkenpedia

Heaven's Wrath
Command	b+2+4 (T4) b+(1+3_2+4) (T5 onwards)
Stance
Damage	15
Hit Range	none
Properties	KND
Move Frames		Hit Advantage
{{{Frames}}}		{{{Hit}}}
Block Advantage		CH Advantage
{{{Block}}}		{{{CH}}}

Heaven's Wrath, also called the Diamond Wall Reversal or Glowing Hands, is an attack reversal by Heihachi Mishima as an evolution of his Right Kick Reversal‎. Unlike the more "standard" Attack Reversal, Heihachi does not redirect the force of his opponent; he stops it by taking the blow and then doing damage by kicking away the opponent. In contrast to his Right Kick Reversal, Heaven's Wrath now reverses all the attacks an Attack Reversal would (i.e. high and mid attacks of any type), and not just Right Kicks.

[edit] When to use it

It can hardly be said that Heaven's Wrath is a good reversal, since Heihachi himself takes a great deal of damage (45 in Tekken 4, 50 in later games), regardless of how much damage the regular attack would have done, meaning that it should not be used to reverse regular attacks, especially not jabs that do only 5 damage...

Because of this, Heaven's Wrath should only be used in one of three scenarios:

1. To get the glowing hands at the end of the move (if the move is not interrupted by an attack), which makes your next attack have CH properties.
2. To reverse unblockables that you do not have time to dodge or interrupt.
3. If playing somewhere with an audience, and you want an extremely flashy win and have health to spare.