Ioreth turns untap effects into a value engine: tap her to untap a high-value permanent (a big mana rock, a tap-ability creature) or untap two legendary creatures for double activations. The deck leans on legendary creature synergies, tap-down ability abuse, and big mana to power out a controlling or combo-oriented blue game. You ramp, protect Ioreth, and chain her ability into something that ends games.
Effectively grants pseudo-vigilance and double activations to your best tap-ability permanents
Enables explosive mana via untapping rocks/lands like Gilded Lotus or Nykthos
Strong combo potential with any 'tap to draw/produce/loot' engine
Cheap three-mana commander that comes down early and immediately generates value
Single-color (blue) means no native removal for creatures or enchantments outside of bounce/counters
Ability is sorcery-speed reliant on Ioreth surviving and being untapped
Summoning sickness delays her the turn she enters
Combo-reliant builds fold to graveyard hate, stax, and persistent commander hate
Legendary Creature — Human Cleric
: Untap another target permanent.