Offering to the Immortals (ABPF-EN068) - Absolute Powerforce Unlimited

Activate only when your opponent's monster declares a direct attack while you have 3000 or less Life Points. Negate the attack, and Special Summon 2 Ceremonial Tokens (Rock-Type/EARTH/Level 1/ATK 0/DEF 0), and add 1 Earthbound Immortal card, Earthbound Re