Source: Warhammer Fantasy: 4th Edition

Destroy Spell
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A Destroy spell may be used when an enemy wizard casts a spell in the same way as a Dispel card. Alternatively, it can be retained in your hand and played in a subsequent turn.

A Destroy Spell card is played to counteract an enemy's spell in the same way as a Dispel except that it is more powerful. A Destroy Spell card will automatically dispel any spell cast at one of your wizards or a unit he is accompanying. In addition, secretly roll a D6 and add any power cards you wish from your hand. The enemy player does the same. Both players then reveal their score. If the enemy's total is equal or higher the spell is returned to his wizard's hand as normal. If your total is higher the spell is removed from the opposing wizard's hand and discarded for the rest of the game.