The presence of micro-cracks and serrations on the tool often leads to its premature failure. However, these microscopic defects can be mitigated through passivation treatment of the tool. Magnetoelastic abrasive particles are new composite particles formed by using abrasive phase particles, magnetic media phase particles and polymer matrix according to a certain ratio, the abrasive particles have both viscoelasticity and magnetic conductivity. The introduction of magnetoelastic abrasive grains into the dual-disk tool passivation equipment can effectively improve the surface quality of the tool and increase the passivation efficiency. At the outset, a model for tool passivation was crafted employing the ABAQUS simulation software. This model aimed to evaluate the effects of diverse passivation variables on the stress levels, the shape of the impact, and the depth of the impact experienced by the tool. Subsequently, by applying statistical theory combined with fitting function techniques, a mathematical model was constructed to determine the passivation volume of the tool subjected to multiple magnetic elastic abrasive particles. This model was then used to examine the impact count and passivation volume associated with each passivation factor. Finally, a tool passivation experiment was conducted using a dual-disk magnetic tool passivation device. The results showed that the smaller the impact velocity of magnetic elastic abrasive particles, the stress and impact depth of the cutting tool are decreasing, and the deformation of the cutting edge is caused by compressive stress. The error of impact depth calculated by simulation and mathematical model is within 20 %, which proves that the mathematical model can better calculate the impact depth of magnetic elastic abrasive particles on the cutting edge of the tool.