This monster can take on the ATK and DEF of 1 opponent's monster on the field (a face-down monster results in an ATK and DEF of 0). Treat the selected monster as an Equip Magic Card and use it to equip "Relinquished". You may use this effect only once per turn and can equip "Relinquished" with only 1 monster at a time. When your opponent's monster attacks this monster with an ATK higher than "Relinquished", the equipped monster is destroyed instead of "Relinquished". Any Life Point damage you receive from the attacking monster when "Relinquished" is equipped is also inflicted on your opponent.