Goat format ruling
Spirit of the Pharaoh

Card effect (current official text)This card cannot be Normal Summoned or Set. This card cannot be Special Summoned except by the effect of "The First Sarcophagus". When this card is Special Summoned, you can Special Summon up to 4 Level 2 or lower Zombie-Type Normal Monsters from your Graveyard.
Rulings
- Spirit of the Pharaoh cannot be Normal Summoned or Set, and cannot be Special Summoned EXCEPT by the effect of The First Sarcophagus. So Spirit of the Pharaoh cannot be Special Summoned with Monster Reborn, etc., even if Special Summoned properly first.
- If your opponent chains Royal Decree to the effect of The First Sarcophagus, the effect of Special Summoning is negated and The First Sarcophagus is sent to the GY because that is the cost.
- If Banisher of the Light is in play and you activate The First Sarcophagus, you cannot Special Summon Spirit of the Pharaoh.
- You select the Zombie monsters when you successfully Special Summon Spirit of the Pharaoh, then activate his effect.
- Spirit of the Pharaoh's effect targets.
- You can choose whether or not to activate Spirit of the Pharaoh's effect, but if you activate it you must Special Summon at least 1 Zombie monster.
- If you have Stumbling on the field and Spirit of the Pharaoh is Special Summoned, his effect can be activated but it is a chain with Stumbling as Step 1 and Spirit of the Pharaoh as Step 2.
- If a Zombie monster had its Lv reduced by Cost Down, that reduction no longer applies when it is in the GY.
- If you activate Spirit of the Pharaoh's effect and Enemy Controller is chained, and control of Spirit of the Pharaoh switches, the effect is still controlled by the activator of Spirit of the Pharoah's effect.
Rulings data courtesy of Format Library — formatlibrary.com. Spotted an inaccuracy? Flag it in the Goat forum — sourced change requests get reviewed.