Each player skips their untap step.
At the beginning of each player's upkeep, that player simultaneously untaps each tapped artifact, creature, and land they control and taps each untapped artifact, creature, and land they control.
"But once, with a magician's help, Time was stopped and Day stood still."
—"Love Song of Night and Day"
(01/08/2008)
Skipping the untap step means that phased out cards won't phase in, and permanents with phasing won't phase out.
(04/10/2004)
This card still affects players when it is tapped.
(01/10/2009)
You can tap lands for mana before Sands of Time toggles your permanents. The mana you gain is available during your upkeep step, but it will disappear before your draw step if you don't spend it. You cannot save it to be spent on the card you will draw this turn.
