Buy @ TCGplayer
At the beginning of your upkeep, put a time counter on The Moment.
{2}, {T}: Untap target creature you control. It phases out until The Moment leaves the battlefield.
{3}, {T}: Destroy each nonland permanent with mana value less than or equal to the number of time counters on The Moment. Then sacrifice The Moment. Activate only as a sorcery.
A creature phased out by The Moment doesn't phase in during its controller's untap step as normal. Rather, it phases in immediately after The Moment leaves the battlefield.
Abilities that trigger when a creature becomes tapped won't trigger when the creature phases in tapped.
An attacking or blocking creature that phases out is removed from combat.
Any continuous effects with a "for as long as" duration ignore phased-out objects. Any such effects will expire if their conditions are no longer met after ignoring the phased-out objects.
Any one-shot effects that are waiting "until [this] leaves the battlefield," won't happen when a permanent phases out.
Choices made for permanents as they entered the battlefield are remembered when they phase in.
Each Aura and Equipment attached to a permanent that's phasing out also phases out. They will phase in with that permanent and still be attached to it. Similarly, permanents that phase out with counters phase in with those counters.
If The Moment leaves the battlefield before its first activated ability resolves, the target creature will be untapped, but won't phase out.
Phasing out doesn't cause any "leaves the battlefield" abilities to trigger. Similarly, phasing in won't cause any "enters the battlefield" abilities to trigger.
The Moment's last ability will destroy itself before you can sacrifice it if there are two or more time counters on it as its last ability resolves. Effects that trigger when you sacrifice a permanent will not trigger when it is destroyed this way.
While a permanent is phased out, it's treated as though it doesn't exist. It can't be the target of spells or abilities, its static abilities have no effect on the game, its triggered abilities can't trigger, it can't attack or block, and so on.
