Boseiju enters tapped.
{T}, Pay 2 life: Add {C}. If that mana is spent on an instant or sorcery spell, that spell can't be countered.
From its branches, they keep watch of the comings and goings of the courtyard.
Legalities
tlrlegal
duellegal
brawlnot legal
pennylegal
PreDH
Rulings · 2
wotc
The spell can't be countered if the mana produced by Boseiju is spent to cover any cost of the spell, even an additional cost such as a splice cost. This is true even if you pay an additional cost while casting a spell "without paying its mana cost."
wotc
Suppose mana produced by Boseiju is spent on a spell and an effect creates a copy of that spell. The copy can be countered, even though the original can't.
Notes
No price observations yet — this card is in the canonical catalog but a refresh hasn't seen a market price.