Kiora Bests the Sea God is a mythic Enchantment — Saga card from Theros Beyond Death Promos (PTHB), collector number 52p. Current market price: $12.32 (foil $36.27), TCGplayer market prices via Scryfall.
(As this Saga enters and after your draw step, add a lore counter. Sacrifice after III.) I — Create an 8/8 blue Kraken creature token with hexproof. II — Tap all nonland permanents target opponent controls. They don't untap during their controller's next untap step. III — Gain control of target permanent an opponent controls. Untap it.