Goat format ruling
Spell Absorption

Card effect (current official text)Each time a Spell Card is activated, gain 500 LP immediately after it resolves.
Rulings
- The effect of "Spell Absorption" is applied when the Spell Card is activated. You cannot chain to this effect. The effect is applied immediately. For example, when activating "Tribute to the Doomed" while "Spell Absorption" is on the field: (1) pay the cost by discarding a card, (2) activate "Tribute to the Doomed", (3) your LP increase for "Spell Absorption", (4) check for chaining and resolve "Tribute to the Doomed".
- If the activation of a Spell Card is negated by "Magic Jammer", etc., then you will not gain LP for "Spell Absorption". A Spell Card used from the GY by the effect of "Double Spell" is not considered "activated", so you will only gain LP for "Spell Absorption" for "Double Spell" itself, not for the card used from the GY.
- When you activate "Spell Absorption", you do not gain LP for activating "Spell Absorption" itself.
Rulings data courtesy of Format Library — formatlibrary.com. Spotted an inaccuracy? Flag it in the Goat forum — sourced change requests get reviewed.