This monster can take on the ATK 
and DEF of 1 opponent's monster 
on the field (a face-down monster 
results in an ATK and DEF of 0). 
Treat the selected monster as an 
Equip Magic Card and use it to 
equip "Relinquished". You may use 
this effect only once per turn 
and can equip "Relinquished" with 
only 1 monster at a time. When 
your opponent's monster attacks 
this monster with an ATK higher 
than "Relinquished", the equipped 
monster is destroyed instead of 
"Relinquished". Any Life Point 
damage you receive from the 
attacking monster when "Relinquished" 
is equipped is also inflicted on 
your opponent.