Goat format ruling
Card Destruction

Card effect (current official text)Both players discard as many cards as possible from their hands, then each player draws the same number of cards they discarded.
Rulings
- Discarding your hand is not a cost for either player.
- You can't activate Dragged Down into the Grave if either you, or your opponent, has no cards in hard other than Dragged Down into the Grave. But you can activate it if a player has no cards left in the Deck.
- If there are any cards that are not in the owner’s hands, through the effect of "Exchange" or similar, when "Card Destruction" is played, the owners of the respective cards may decide the order that the cards go into the GY.
- Cards discarded for the purpose of "Card Destruction" are not a cost of activating "Card Destruction."
- If "Card Destruction" resolves while an applying "Banisher of the Light" is on the field, each player still draws the same number of cards that were discarded.
Rulings data courtesy of Format Library — formatlibrary.com. Spotted an inaccuracy? Flag it in the Goat forum — sourced change requests get reviewed.