You trick time into postponing a wound until later. When a creature you see within range suffers damage, you can as a reaction prevent all the damage sustained from the triggering event while you maintain concentration on the spell. At the end of the duration, when you choose to drop concentration, or when you lose concentration, the full damage is suffered immediately. When the damage returns, the damage may be reduced by abilities and spell effects, like resistance, even if the damage reduction was not in place when the damage was first suffered.
When you cast Delay Harm two levels higher, and every two levels after that, you may target an additional creature in your casting. If you concentration ends for any reason, all damage returns to all creatures at the same time.
* - when a creature within range you can see takes damage
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