Archangel of Tithes

Most taxing effects sit still and defend: a Propaganda enchantment that slows the board, a Ghostly Prison that buys time. This one bolts the same idea to a flying body and makes it bidirectional. While it stands untapped, it is a defensive tax, pricing every attacker at one mana before combat math even begins; the moment it swings, the polarity flips and the tax lands on your opponent's blockers instead. That dual function is what separates this design from its static predecessors: a single permanent that punishes the opponent whether they want to race you or hold the ground, and the only way to escape both modes is to deal with the Angel itself. The in the cost is the lever that balances it. A four-mana 3/5 flier with this much tempo influence would slot into any white deck if it splashed cleanly, so the triple-pip commitment locks it into decks that have already made white their backbone. The body is the trade-off the design accepts in exchange: a creature can be killed where an enchantment mostly cannot, and the tax goes offline the turn the Angel dies or simply gets tapped down. That is the real cost of putting the effect on a creature instead of a static permanent. What it buys back is reach and pressure: it is not a wall that fogs combat, it is a clock that makes attacking and blocking expensive at the same time, and against tight curves expensive is often indistinguishable from impossible.