Dissipate

Oracle Text
Counter target spell. If that spell is countered this way, exile it instead of putting it into its owner's graveyard.
Card Rulings
10/4/2004 The card does not go to the graveyard before being exiled.
10/4/2004 If the spell is not countered (because the spell it targets can’t be countered), then it does not get exiled.
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