This
monster can take on the ATK and DEF of 1 opponent's monster on the
field (a face-down monster results in an ATK and DEF of 0). Treat the
selected monster as an Equip Spell Card and use it to equip
"Relinquished". You may use this effect only once per turn and can
equip "Relinquished" with only 1 monster at a time. When your
opponent's monster attacks this monster with an ATK higher than
"Relinquished", the equipped monster is destroyed instead of
"Relinquished". Any Life Point damage you receive from the attacking
monster when "Relinquished" is equipped is also inflicted on your
opponent.