Tengu format ruling
Giant Axe Mummy

Card effect (current official text)You can flip this card into face-down Defense Position once per turn during your Main Phase. If the ATK of a monster on your opponent's side of the field that attacks this card in face-down Defense Position is lower than the DEF of this monster, the attacking monster is destroyed.
Rulings
- When a monster with ATK less than Giant Axe Mummy’s DEF attacks Giant Axe Mummy, the monster is treated as being destroyed by the effect of Giant Axe Mummy, NOT as a result of battle.
Rulings data courtesy of Format Library — formatlibrary.com. Spotted an inaccuracy? Flag it in the Tengu forum — sourced change requests get reviewed.