Heart of Bogardan

Oracle Text

Cumulative upkeep 2 (At the beginning of your upkeep, put an age counter on this permanent, then sacrifice it unless you pay its upkeep cost for each age counter on it.)

When a player doesn't pay Heart of Bogardan's cumulative upkeep, Heart of Bogardan deals X damage to target player or planeswalker and each creature that player or that planeswalker's controller controls, where X is twice the number of age counters on Heart of Bogardan minus 2.

Card Rulings

4/1/2008 In other words, if you sacrifice Heart of Bogardan rather than pay its cumulative upkeep, X is equal to the amount of mana last spent to pay its cumulative upkeep.