Comprehensive Rules
609.7a
If an effect requires a player to choose a source of damage, they may choose a permanent; a spell on the stack (including a permanent spell); any object referred to by an object on the stack, by a replacement or prevention effect thatâs waiting to apply, or by a delayed triggered ability thatâs waiting to trigger (even if that object is no longer in the zone it used to be in); or a face-up object in the command zone. A source doesnât need to be capable of dealing damage to be a legal choice. The source is chosen when the effect is created. If the player chooses a permanent, the effect will apply to the next damage dealt by that permanent, regardless of whether itâs combat damage or damage dealt as the result of a spell or ability. If the player chooses a permanent spell, the effect will apply to any damage dealt by that spell and any damage dealt by the permanent that spell becomes when it resolves.