Beluga, ghost of the arctic

Flash
When this creature enters the battlefield, tap two target non-land permanents. Those permanents
don't untap during their next untap phase.
When Beluga, ghost of the artic blocks a creature.
That creature doesn't untap during their next
untap phase.
Creatures your opponent controls that can't be blocked, can be blocked as long as Beluga, ghost of the arctic is in play.