Gray Merchant of Asphodel

When this creature enters, each opponent loses X life, where X is your devotion to black. You gain life equal to the life lost this way. (Each {B} in the mana costs of permanents you control counts toward your devotion to black.)

Duskmourn: House of Horror Commander

When Gray Merchant of Asphodel enters, each opponent loses X life, where X is your devotion to black. You gain life equal to the life lost this way. (Each {B} in the mana costs of permanents you control counts toward your devotion to black.)

Starter Commander Decks

Time Spiral Remastered

When Gray Merchant of Asphodel enters the battlefield, each opponent loses X life, where X is your devotion to black. You gain life equal to the life lost this way. (Each {B} in the mana costs of permanents you control counts toward your devotion to black.)

Theros Beyond Death

Colorless and generic mana symbols ({C}, {0}, {1}, {2}, {X}, and so on) in mana costs of permanents you control don't count toward your devotion to any color.

Hybrid mana symbols, monocolored hybrid mana symbols, and Phyrexian mana symbols do count toward your devotion to their color(s).

If an activated ability or triggered ability has an effect that depends on your devotion to a color, you count the number of mana symbols of that color among the mana costs of permanents you control as the ability resolves. The permanent with that ability will be counted if it's still on the battlefield at that time.

If you put an Aura on an opponent's permanent, you still control the Aura, and mana symbols in its mana cost count towards your devotion.

Mana symbols in the text boxes of permanents you control don't count toward your devotion to any color.

The amount of life you gain is the total amount of life lost, not simply the value of X.