DefenderDefender is a static ability.
A creature with defender can’t attack.
Multiple instances of defender on the same creature are redundant. (CR 702.3) (This creature can't attack.)
TapTo tap a permanent, turn it sideways from an upright position. Only untapped permanents can be tapped. (CR 701.26) an untapped Merfolk you control: This creature can attack this turn as though it didn't have
defenderDefender is a static ability.
A creature with defender can’t attack.
Multiple instances of defender on the same creature are redundant. (CR 702.3).
TapTo tap a permanent, turn it sideways from an upright position. Only untapped permanents can be tapped. (CR 701.26) an untapped Merfolk you control: This creature gets +2/+1 until end of turn.
When this creature
diesIs put into a graveyard from the battlefield. (CR 700.4),
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 Merfolk tapped this turn to pay for its abilities.