Tengu format ruling
Soul Exchange
Card effect (current official text)Target 1 monster your opponent controls; this turn, if you Tribute a monster, you must Tribute that target, as if you controlled it. You cannot conduct your Battle Phase the turn you activate this card.
Rulings
- Even if that monster becomes flipped face-down, you can still tribute it.
- You are not forced to tribute that monster. You can tribute other monsters instead.
- Face-down monsters don't have Types nor Attributes. You can't tribute an opponent's face-down monster for a Ritual Summon, not for "Icarus Attack".
- If this card's activation is negated, you can still conduct your Battle Phase.
- If this card's effect is negated, you can't conduct your Battle Phase.
- You can use this card to tribute an opponent's face-up Plant for "Lonefire Blossom".
- You can't use this card to tribute an opponent's monster for your "Exiled Force".
Rulings data courtesy of Format Library — formatlibrary.com. Spotted an inaccuracy? Flag it in the Tengu forum — sourced change requests get reviewed.