Instant, XU (1) Counter target spell unless its controller pays {X}. If he or she doesn't, that player taps all lands he or she controls and empties his or her mana pool.
Illus. Mark Poole
When this spell resolves, you either pay X mana or let all your lands become tapped. The lands that become tapped are not "tapped for mana". [bethmo 1997/10/09] If you choose to pay, you may pay the X mana using whatever mana abilities you want to use.
Special lands which do not provide mana are also tapped by this card. [D'Angelo 2000/11/06]
If the land provides mana only for specific purposes (like Mishra's Workshop), it cannot be used to pay the X mana (unless that purpose is being filled). Mishra's Workshop, like most purposed mana, could not be used to pay for Power Sink. [WotC Rules Team 1994/09/30]
Does not increase the mana cost of the spell. It just requires a separate expenditure in order for it to succeed. [bethmo 1994/05/05]