Absorb
Instant
Counter target spell. You gain 3 life.
"In your misguided attempt to subvert the law, you have eloquently explained why the law must exist."
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Ravnica Allegiance#151RareEnglishLegality
Rulings
Jan 25, 2019
A spell that can’t be countered is a legal target for Absorb. The spell won’t be countered when Absorb resolves, but you’ll still gain 3 life.