Tengu format ruling
Spirit Reaper
Card effect (current official text)Cannot be destroyed by battle. After resolving a card effect that targets this face-up card, destroy this card. When this card inflicts battle damage to your opponent by a direct attack: Discard 1 random card from their hand.
Rulings
- This must be face-up after the targeting card resolves in order to be destroyed. (If the targeting card’s activation is negated, this card is not destroyed).
- This card be destroyed by its ② effect even if targeted by a continuous effect. (Such as an Equip Spell Card, or by "Call of the Haunted").
Rulings data courtesy of Format Library — formatlibrary.com. Spotted an inaccuracy? Flag it in the Tengu forum — sourced change requests get reviewed.