Delaying Shield
Enchantment
If damage would be dealt to you, put that many delay counters on this enchantment instead.
At the beginning of your upkeep, remove all delay counters from this enchantment. For each delay counter removed this way, you lose 1 life unless you pay 
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Luca Zontini
Odyssey (ODY)
• #17Rulings
Note that the damage is replaced and is not “prevented”. This means it can replace damage that “can’t be prevented”.
(wotc • 2004-10-04)
Rulings
Note that the damage is replaced and is not “prevented”. This means it can replace damage that “can’t be prevented”.
(wotc • 2004-10-04)