At the beginning of each end step, if you gained life this turn, distribute up to that many +1/+1 counters among any number of other target creatures.
Lathiel turns lifegain into a board-wide pump engine, dropping +1/+1 counters on your creatures every end step (yours and opponents') based on how much life you gained that turn. You ramp into Lathiel, build a wide creature base, and stack lifegain triggers so every cycle of the turn floods the board with counters, then close with overwhelming combat or counter-based synergies.
Triggers on EVERY end step, so a single lifelink hit or lifegain spell snowballs counters across multiple turns
Lifelink on the commander itself guarantees fuel just by attacking or blocking
GW gives access to elite ramp, go-wide tokens, and counter payoffs
Counters distribute to any number of creatures, enabling instant board-wide swings
Heavily reliant on Lathiel staying on the battlefield; high recast tax after repeated removal
Slow to come online if you don't gain life early
Wide boards are vulnerable to wraths, undoing all invested counters
Lacks built-in card advantage or evasion, so it can stall against control