Tengu format ruling
Yubel

Card effect (current official text)This card cannot be destroyed by battle. You take no Battle Damage from battles involving this card. Before damage calculation, when this face-up Attack Position card is attacked by an opponent's monster: Inflict damage to your opponent equal to that monster's ATK. During your End Phase: Tribute 1 other monster or destroy this card. When this card is destroyed, except by its own effect: Its owner can Special Summon 1 "Yubel - Terror Incarnate" from their hand, Deck, or Graveyard.
Rulings
- Yubel's damage inflicting effect is a Trigger Effect that activates before damage calculation.
- Tributing 1 monster or destroying Yubel is a Trigger Effect that activates during your End Phase. You make your choice when the effect resolves.
- When Yubel is destroyed while in the hand or Deck, its effect activates. If it is destroyed while face-down, its effect activates.
- The owner of Yubel activates the effect. (If your opponent controls your Yubel when it is destroyed, you get the effect, not your opponent.)
- When Yubel is destroyed during the Damage Step, its effect can be activated.
Rulings data courtesy of Format Library — formatlibrary.com. Spotted an inaccuracy? Flag it in the Tengu forum — sourced change requests get reviewed.