At the beginning of your upkeep, destroy target nonland permanent with the lowest mana value. (If two or more permanents are tied for lowest, target any one of them.)
If the lowest converted mana cost is 3, Culling Scales can destroy itself.
If the targeted permanent doesn’t have the lowest converted mana cost when the ability resolves, the ability doesn’t resolve and the permanent isn’t destroyed.
Most tokens have a converted mana cost of 0. A token that’s a copy of another permanent or card has a converted mana cost equal to that permanent or card’s converted mana cost.
You choose the target. If there’s more than one nonland permanent tied for lowest converted mana cost, you choose which one to target.