Rulings Database

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Card	Type	Ruling
Spirit Reaper	Individual Card FAQs	"Spirit Reaper" is destroyed by its own effect after a card that targets it resolves. If a Spell Card targets it, and the activation of that Spell Card is negated (such as with "Magic Jammer"), then "Spirit Reaper" is not destroyed. However, if the effect of the Spell Card was negated, such as if "Imperial Order" is active, then "Spirit Reaper" is destroyed because the Spell Card resolves (even though its effect is negated). Even if "Imperial Order" is already active on the field, you can activate a card such as "Tribute to the Doomed" designating "Spirit Reaper", and "Spirit Reaper" will be destroyed by its own effect.
Spirit Reaper	Individual Card FAQs	"Spirit Reaper" is only destroyed by its own effect if it is face-up on the field when the effect designating it as a target activates, AND after the effect designating it as a target resolves. If you Special Summon "Spirit Reaper" with Monster Reborn, or flip it face-down with "Book of Moon", or flip it face-up with "Book of Taiyou", it is not destroyed. If a face-down "Spirit Reaper" is targeted with "Change of Heart", then Flip Summoned, it is not destroyed because it was face-down when "Change of Heart" was activated. If "Spirit Reaper" is targeted by the effect of "Relinquished", "Spirit Reaper" is an Equip Spell Card after the effect of "Relinquished" resolves, so it is not destroyed. If "Spirit Reaper" is removed from play with "Dimensionhole" or "Interdimensional Matter Transporter" or "Different Dimension Gate", then it is removed from play so it is not destroyed. If "Spirit Reaper" is shuffled into the Deck with "Monster Recovery", it's not destroyed. If "Spirit Reaper" is returned to the hand with "Penguin Soldier", it's not destroyed.
Spirit Reaper	Individual Card FAQs	If "Spirit Reaper" is destroyed by its effect during the Damage Step, such as if "Rush Recklessly" was activated to increase its ATK, destroy "Spirit Reaper" with its effect AFTER damage calculation.
Spirit Reaper	Individual Card FAQs	"Spirit Reaper" is destroyed if equipped, including with "Heart of Clear Water".
Spirit Reaper	Individual Card FAQs	Examples of cards that will not destroy "Spirit Reaper" because they do not target: "Creature Swap", "Adhesion Trap Hole", "Spear Dragon".