Gallows at Willow Hill — ruling 1

You can tap any three untapped Humans you control, including ones you haven’t controlled continuously since the beginning of your most recent turn, to pay the cost of the activated ability.

Gallows at Willow Hill — ruling 2

If the targeted creature is an illegal target when the ability tries to resolve, the ability won’t resolve and none of its effects will happen. The creature’s controller won’t put a Spirit token onto the battlefield.

Gallows at Willow Hill : règles, fonctionnement et interactions (MTG)

Gallows at Willow Hill is one of those cards players keep asking about. Here is, in plain words, what its official text says, the rulings published by Wizards of the Coast, and the combos players actually run.

Official card text

, , Tap three untapped Humans you control: Destroy target creature. Its controller creates a 1/1 white Spirit creature token with flying.

How it works : Gallows at Willow Hill

Original English text — Wizards of the Coast / Scryfall

#1May 1, 2012· Wizards of the Coast
You can tap any three untapped Humans you control, including ones you haven’t controlled continuously since the beginning of your most recent turn, to pay the cost of the activated ability.
No other card is named in this ruling.
#2May 1, 2012· Wizards of the Coast
If the targeted creature is an illegal target when the ability tries to resolve, the ability won’t resolve and none of its effects will happen. The creature’s controller won’t put a Spirit token onto the battlefield.
Card named in this ruling
Spirit