Buy @ TCGplayer
{3}, {T}: Exile target instant or sorcery spell that targets you. (The spell has no effect.)
{3}, {T}, Sacrifice Shell of the Last Kappa: You may cast a spell from among cards exiled with Shell of the Last Kappa without paying its mana cost.
Exiling a spell prevents that spell from resolving, but it doesn’t technically “counter” anything. This means that Shell of the Last Kappa can exile spells which “can’t be countered.”
Shell of the Last Kappa’s first ability can only target a spell that targets you.
