FlyingFlying is an evasion ability.
A creature with flying can’t be blocked except by creatures with flying and/or reach. A creature with flying can block a creature with or without flying. (See rule 509, “Declare Blockers Step,” and rule 702.17, “Reach.”)
Multiple instances of flying on the same creature are redundant. (CR 702.9)
When Celestial Regulator enters, choose target creature you don't control and
tapTo tap a permanent, turn it sideways from an upright position. Only untapped permanents can be tapped. (CR 701.26) it. If you control a creature with a
counterTo counter a spell or ability is to cancel it: remove it from the stack without resolving it. A counter on an object or player is instead a marker that changes characteristics or interacts with rules or abilities; for example, a +1/+1 counter modifies a creature’s power and toughness. (CR 701.6; 122.1) on it, the chosen creature doesn't
untapTo untap a permanent, rotate it back to the upright position from a sideways position. Only tapped permanents can be untapped. (CR 701.26) during its controller's next
untapTo untap a permanent, rotate it back to the upright position from a sideways position. Only tapped permanents can be untapped. (CR 701.26) step.