Delaying Shield is a rare Enchantment card from Odyssey (ODY), collector number 17. Current market price: $6.46 (foil $44.99), TCGplayer market prices via Scryfall.
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 {1}{W}.