Delaying Shield

Oracle Text

If damage would be dealt to you, put that many delay counters on Delaying Shield instead.

At the beginning of your upkeep, remove all delay counters from Delaying Shield. For each delay counter removed this way, you lose 1 life unless you pay 1W.

Card Rulings

10/4/2004 Note that the damage is replaced and is not “prevented”. This means it can replace damage that “can’t be prevented”.