Smothering Tithe is a rare Enchantment card from Judge Gift Cards 2022 (P22), collector number 5. Current market price: — (foil $111.38), 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.")