Historical Rules · 23 July 2021
Rule 701.17a
Official source text from the 23 July 2021 Rules release
To sacrifice a permanent, its controller moves it from the battlefield directly to its owner’s graveyard. A player can’t sacrifice something that isn’t a permanent, or something that’s a permanent they don’t control. Sacrificing a permanent doesn’t destroy it, so regeneration or other effects that replace destruction can’t affect this action.