Balance

Sorcery    (CMC:2)

Each player sacrifices enough lands to equalize the number of lands all players control. The player who controls the fewest lands cannot sacrifice any in this way. All players then equalize cards in hand and then creatures in play in the same way.

4E • ENMark Poole

™ & © 1993—1995 Wizards of the Coast

Legal in: Freeform

Oracle Text (click to copy):

Balance {1}{W} Sorcery Each player chooses a number of lands he or she controls equal to the number of lands controlled by the player who controls the fewest, then sacrifices the rest. Players discard cards and sacrifice creatures the same way.

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10/4/2004
This spell is not targeted, so cards which can't be targeted, such as a creature with protection from white, are both counted and valid choices for being sacrificed.
10/4/2004
All lands sacrificed go to the graveyard simultaneously, then all cards discarded, and finally all creatures sacrificed. Within each group, you pick the order they end up in the graveyard.
10/4/2004
Cards are not counted until the appropriate step. So, a land creature sacrificed to the first part of the spell would not count for the last part.

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