How does Goad interact with Archangel of Tithes?

Question

A new card Disrupt Decorum says: Goad all creatures you don't control. (Until your next turn, those creatures attack each combat if able and attack a player other than you if able.)

Now, I know if you have to pay a cost to attack with a creature, you don't have to attack with it.

However, if you are unable to attack all non-goad players, your creature must attack the goad player (if able).

So, if Player A goads my creature, and Player B has an Archangel of Tithes untapped (As long as Archangel of Tithes is untapped, creatures can't attack you or a planeswalker you control unless their controller pays 1 for each of those creatures. ...), can my creature not attack at all, or does it attack Player A?

Answer 1

They must attack the goading player.

With Goad there are 2 requirements, one for if they are able to attack, and one for who they attack. When determining if an attack is legal you need to make sure it fulfills as many requirements as possible (without violating any restrictions like the Angel's preventing attacks) First are they able to attack? Second can they attack a player other than the one that goaded them?

In this case the creatures are able to attack, but there are no players other than the one that goaded them they can attack. Since they are able to fulfill one of the requirements (the must attack) they do so even if it means violating another one (not attacking the goading player if able). Not attacking would fulfill fewer requirements so it is not a legal attack, and attacking the player with the Angel would violate a restriction so it is also not legal.

From the Commander 2017 Release Notes:

If the creature doesn't meet any of the above exceptions and can attack, it must attack a player other than the controller of the spell or ability that goaded it if able. It the creature can't attack any of those players but could otherwise attack, it must attack an opposing planeswalker (controlled by any opponent) or the player who goaded it.

Answer 2

Your creature must attack, and must attack player A or a planeswalker.

A couple of rulings found on Goad cards from Conspiracy 2, such as Besmirch, help clarify this situation.

First:

If, during a player’s declare attackers step, a creature that player controls that’s been goaded is tapped, is affected by a spell or ability that says it can’t attack, or hasn’t been under that player’s control continuously since the turn began (and doesn’t have haste), then it doesn’t attack. If there’s a cost associated with having a creature attack a player, its controller isn’t forced to pay that cost, so it doesn’t have to attack in that case either.

You're not obligated to pay any costs associated with attacking a player. This has a knock-on effect, which is reflected in the next ruling...

If the creature doesn’t meet any of the above exceptions and can attack, it must attack a player other than the controller of the spell or ability that goaded it if able. If the creature can't attack any of those players but could otherwise attack, it must attack an opposing planeswalker (controlled by any opponent) or the player who goaded it.

This means if you're unwilling to pay costs to attack Player B, the creature counts as "not able" to attack Player B. If it can't attack Player B, it attacks any other player. If there are no other players it can attack, then it must attack any planeswalker or the goading player. (Because it's still got to attack, and no other players are an option.)

Answer 3

Your creature must attack Player A or a Planeswalker they control.

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You must obey all restrictions,^{[CR 508.1c]} and you must obey as many requirements as possible.^{[CR 508.1d]}

In the scenario you presented:

• Restriction (Rules): Your creature can only attack an opponent or a Planeswalker an opponent controls.
• Restriction (Angel): Your creature can't attack Player B.
• Restriction (Angel): Your creature can't attack a Planeswalker controlled by Player B.
• Requirement (Goad): Your creature must attack.
• Requirement (Goad): Your creature must attack a player other than Player A.

The outcomes that obeys the most requirements without disobeying restrictions are:

• Your creature must attack Player A or a Planeswalker they control.

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701.36a Certain spells and abilities can goad a creature. Until the next turn of the controller of that spell or ability, that creature attacks each combat if able and attacks a player other than that player if able.

508.1c The active player checks each creature he or she controls to see whether it’s affected by any restrictions (effects that say a creature can’t attack, or that it can’t attack unless some condition is met). If any restrictions are being disobeyed, the declaration of attackers is illegal. Example: A player controls two creatures, each with a restriction that states “[This creature] can’t attack alone.” It’s legal to declare both as attackers.

508.1d The active player checks each creature he or she controls to see whether it’s affected by any requirements (effects that say a creature must attack, or that it must attack if some condition is met). If the number of requirements that are being obeyed is fewer than the maximum possible number of requirements that could be obeyed without disobeying any restrictions, the declaration of attackers is illegal. If a creature can’t attack unless a player pays a cost, that player is not required to pay that cost, even if attacking with that creature would increase the number of requirements being obeyed.
Example: A player controls two creatures: one that “attacks if able” and one with no abilities. An effect states “No more than one creature can attack each turn.” The only legal attack is for just the creature that “attacks if able” to attack. It’s illegal to attack with the other creature, attack with both, or attack with neither.