Smothering Tithe is a rare Enchantment card from Double Masters 2022 (2X2), collector number 31. Current market price: $56.13 (foil $59.00), 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.")