Shared Sacrifice and DR / Resistance

[RilesJet]

With the spell, Shared Sacrifice:
You create a link to a target and can direct pain and damage through this link. You take only half damage from effects and attacks that deal hit point damage. (https://www.d20pfsrd.com/magic/all-spells/s/shared-sacrifice/)

When you take damage and it is transferred to a creature with some sort of DR or resistance, does this get subtracted?

I can't tell if the damage is typed or not so I can't tell if it would. It seems it would be incredibly strong if it were untyped/they wouldn't take it off. But I can't find anything that says otherwise.

Any help is appreciated, thank you!

[Zepheri]

From my point of view no it's don't apply Dr or resistance since the spell do direct dmg

[Diego Rossi]

Spell damage of an untyped kind. So there is no applicable resistance and DR doesn't apply as it isn't physical damage.
Nothing will mitigate it.