Tester of the Tangential (Secrets of Strixhaven 69) - Uncommon Magic: The Gathering Card

Increment (Whenever you cast a spell, if the amount of mana you spent is greater than this creature's power or toughness, put a +1/+1 counter on this creature.)
At the beginning of combat on your turn, you may pay . When you do, move X +1/+1 counters from this creature onto another target creature.