If both monsters have the same number of ATK, they are both destroyed, and neither player takes damage
First, it's a cheap instant, so you can cast it regularly, or put it on an Isochron Scepter
Lillie: Heals one Stage 2 Pokemon by +60 HP, particularly useful for keeping Mega Sceptile ex in play longer

Burning Shadows 3 Pack Blister [Alolan Meowth] $120.00 Meowth VMAX Special Collection $285.78 Meowth VMAX Box (International Version) Costco Pokemon Scarlet & Violet 151 Mini Tin 5-pack (Meowth) $291.65 Sword & Shield Single Blister Pack [Galarian Meowth & Galarian Perrserker] 151 Mini Tin [Hitmonchan & Meowth] $51.65 Alolan Meowth #78Common $0.32 Alolan Meowth #128Common $0.40 Alolan Meowth #39Common $0.32 Alolan Meowth #56Common $0.75 Alolan Meowth #32Common $4.33 Alolan Meowth - 10/12 #10Promo $14.71 Alolan Meowth - 8/12 #8Promo $5.00 Alolan Meowth - SM43 #SM43Promo $1.99 Alolan Meowth - SM51 #SM51Promo $9.43 Galarian Meowth #127Common $0.22 Meganium #8Holo Rare $5.41 Quilava #41Uncommon $0.45 Virizion GX #34Ultra Rare $2.29 Cyndaquil (40) #40Common $0.41 Sceptile GX #22Ultra Rare $10.29 Ninjask #30Uncommon $0.08 Typhlosion #42Holo Rare $10.87 Heatran #48Holo Rare $0.41 Tapu Bulu #37Holo Rare $0.95 Beautifly #26Rare $0.63

Its one of the best Special Illustration Rares from the Scarlet and Violet era and is well worthy of a spot in your collection
For all its glitz and glamor, it's not an immensely powerful card, and it really only fits in decks that either care about counters or intend to gift your opponent creatures, as with Grismold, the Dreadsower and friends