Personal Incarnation

{0}: The next 1 damage that would be dealt to this creature this turn is dealt to its owner instead. Only this creature's owner may activate this ability.
When this creature dies, its owner loses half their life, rounded up.

30th Anniversary Edition

Masters Edition IV

{0}: The next 1 damage that would be dealt to Personal Incarnation this turn is dealt to its owner instead. Any player may activate this ability, but only if he or she owns Personal Incarnation.
When Personal Incarnation is put into a graveyard from the battlefield, its owner loses half his or her life, rounded up.

Oversized League Prizes

Fifth Edition

Personal Incarnation's owner may redirect any amount of damage from it to himself or herself.
If Personal Incarnation is put into any graveyard from play, its owner loses half his or her life, rounded up.

The owner of the Incarnation loses life when it is destroyed, not the controller. So if you control your opponent's Incarnation you can let it die to make them lose life.

You do not lose life if this card is exiled or sent someplace without going to the graveyard first.

If you attempt to halve a negative life total, you halve 0. This means that the life total stays the same. A life total of -10 would remain -10.