Requisitioner of Tithes

When Requsitioner of Tithes enters the battlefield, gain X life, where X is the number of untapped creatures target opponent controls. Then, put a +1/+1 counter on Requisitioner of Tithes for each 3 life gained this way, rounded down.
The Orzhov know that dressing their tax collectors in fancy titles and common clothes helps pad the treasury. Jeg decided that it was only right he pad his personal treasury as well.