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Effects that prevent or redirect damage may not be used to counter this loss of life

While this already makes for a particularly unique commander dynamic, Kibo also states that whenever it attacks, the defending player must sacrifice an artifact, allowing you to deprive opponents of key resources as you apply pressure in combat

UR Ultra Rare Blast Held by Destiny X TRAP When an opponent's monster declares an attack: Destroy the 1 monster your opponent controls with the highest ATK (your choice, if tied), and if you do, inflict damage to your opponent equal to its original ATK, then if "Exchange of the Spirit" is not in your GY, you take damage equal to the damage they took

All your permanents, like creatures, artifacts, enchantments, and Planeswalkers, are placed in the upper portion of the play area labeled "battlefield" above