Kaliel, Born Winner

Flying
Kaliel, Born Winner enters the
battlefield with X +1/+1 counters on it.
When Kaliel, Born Winner enters the
battlefield, each opponent loses X life.
You gain life equal to the life lost this way.
{b}, {t}, Sacrifice Kaliel, Born Winner: Target
opponent loses life equal to the amount
of +1/+1 counters on Kaliel, Born Winner.
"Its fine, i'm immortal."