Elysium

As long as Elysium is the only Plane in play, at the beginning of each player's combat phase, tap that player's creatures unless they pay {1}. For every {1} paid in this manner, the player may choose one creature to remain untapped. For each creature tapped by this ability, add a soul counter to Elysium.
Sacrifice Elysium: Target player gains 1 life per soul counter on Elysium.