Smothering Tithe is a rare Enchantment card from Ravnica Allegiance Promos (PRNA), collector number 22p. Current market price: $57.17 (foil $59.26), TCGplayer market prices via Scryfall.
Whenever an opponent draws a card, that player may pay {2}. If the player doesn't, you create a Treasure token. (It's an artifact with "{T}, Sacrifice this token: Add one mana of any color.")