Tengu format ruling
Macro Cosmos

Card effect (current official text)When this card resolves: You can Special Summon 1 "Helios - The Primordial Sun" from your hand or Deck. While this card is face-up on the field, any card sent to the Graveyard is banished instead.
Rulings
(1) You can Special Summon 1 "Helios – The Primordial Sun" from your hand or Deck when you activate this card. (2) While this card is on the field, any card sent to the GY is removed from play instead.
- The (1) Effect is optional, you can activate this card without a Helios in the Deck.
- Macro Cosmos must remain face-up on the Field in order to successfully resolve its (1) effect.
- Because of this effect, Macro Cosmos can be destroyed on activation by Royal Oppression.
- The (2) Continuous-like Effect affects all cards that would be sent to the GY.
- A Monster Tributed to Normal Summon Jinzo is still removed from play.
- Cards cannot be sent / discarded to the GY. If a card's cost would do this, it cannot activate.
- Cards whose cost require a card(s) be discarded (ex: Magic Jammer) can be activated.
- Cards / effects that send / discard a card(s) to the GY at resolution can be activated.
- Examples: Dark Grepher, Foolish Burial, Blaze Accelerator, and Needlebug Nest.
- If a face-up Archlord Kristya would be sent from the field to the GY (and removed from play), Archlord Kristya’s effect will still trigger and places it back on top of the Deck.
- If Gravekeeper's Servant is active, your opponent cannot declare an attack.
Rulings data courtesy of Format Library — formatlibrary.com. Spotted an inaccuracy? Flag it in the Tengu forum — sourced change requests get reviewed.