Step 1: Recall the proof spirit definition.
Proof spirit is fixed so that 57.1% alcohol by volume equals 100 degrees proof, giving a conversion factor of \( \frac{100}{57.1} \approx 1.75 \).
Step 2: Apply the factor to the given elixir.
The elixir contains 47% v/v alcohol, so multiply by the conversion factor:
\[ 47 \times 1.75 \approx 82.3 \]
Step 3: Round to the listed strength.
Rounding 82.3% to the nearest whole percent gives 82%.
\[ \boxed{82\%} \]