Each player separates all nontoken lands they control into two piles. For each player, one of their piles is chosen by one of their opponents of their choice.
DestroyThe only ways a permanent can be destroyed are as a result of an effect that uses the word “destroy” or as a result of the state-based actions that check for lethal damage (see rule 704.5g) or damage from a source with deathtouch (see rule 704.5h). If a permanent is put into its owner’s graveyard for any other reason, it hasn’t been “destroyed.”
A regeneration effect replaces a destruction event. See rule 701.19, “Regenerate.” (CR 701.8) all lands in the chosen piles.
TapTo tap a permanent, turn it sideways from an upright position. Only untapped permanents can be tapped. (CR 701.26) all lands in the other piles.