Nils, Discipline Enforcer 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
At the beginning of your end step, for each player, put a +1/+1 counter on up to one target creature that player controls. Each creature with one or more counters on it can't attack you or planeswalkers you control unless its controller pays, where X is the number of counters on that creature.
Complete guide
Nils, Discipline Enforcer is a political powerhouse that punishes aggression while simultaneously growing the board. By distributing +1/+1 counters, he sets up a taxing shield that makes attacking you increasingly expensive for your opponents. This Human Cleric ensures that the bigger a creature gets, the harder it is for it to head your way.
Understanding the Discipline
Nils features two distinct abilities: a triggered ability and a static tax. At the start of your end step, you can place a +1/+1 counter on a creature for each player in the game, including yourself. Once those counters (or any other counters, like keyword or shield counters) are on a creature, Nils imposes a cost. Any creature with at least one counter must pay {X} to attack you or your planeswalkers, where X is the total number of counters on that specific creature.
Step-by-Step Resolution
When your end step begins, Nils's first ability triggers. You choose up to one target creature for each player; you can choose a creature you control, and one for each opponent. If you don't want to buff an opponent's creature, you can simply choose not to target one for them. Upon resolution, those targets receive a +1/+1 counter. From that point forward, the static tax is active. During an opponent's declare attackers step, if they wish to target you or your planeswalkers with a countered creature, they must pay the mana immediately or choose a different target.
Strategic Timing and Common Pitfalls
A common mistake is thinking Nils only counts +1/+1 counters for his tax. In reality, he counts every single counter—be it -1/-1, flying, or even divinity counters. Another crucial interaction involves 'must attack' effects; your opponents can choose not to pay the Nils tax even if their creature is forced to attack 'if able.' If they cannot pay, the creature stays home unless there is another legal target, like another player or their planeswalkers.
Interaction examples
If you play Roaming Throne and choose 'Human' or 'Cleric', Nils's end step ability triggers twice. You can put two +1/+1 counters on your own creatures and two on each opponent's creatures, quickly escalating the mana tax required to attack you.
During your end step, you target an opponent's Solemn Simulacrum with Nils's ability, placing a +1/+1 counter on it. On that opponent's turn, they cannot attack you with the Golem unless they pay {1}. If the Golem later receives an additional counter from another source, the tax increases to {2}.
Guide written with AI from the official text and rulings. Official English text prevails.
How it works : Nils, Discipline Enforcer
Original English text — Wizards of the Coast / Scryfall
- #1· Wizards of the Coast
All counters on a creature are considered when determining the value of X, not only +1/+1 counters.
No other card is named in this ruling.
- #2· Wizards of the Coast
For each player, choosing a target creature that player controls is optional.
No other card is named in this ruling.
- #3· Wizards of the Coast
Your opponents can choose not to pay to attack with a creature with one or more counters on it that attacks "if able." If there's no other player or planeswalker to attack, the creature simply doesn't attack.
No other card is named in this ruling.
Legal formats
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Meta decks with Nils, Discipline Enforcer
No archived Top 8 deck with this card yet.



Roaming Throne
Solemn Simulacrum