Historical Rules · 14 April 2023
Rule 701.17a
Official source text from the 14 April 2023 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.