Absorb quanta: Too similar to Black Hole.
Gain quanta: Nova?
Mechanic: I think of Dry Spell | Desiccation
Idea: Tax do not fit in EtG.
Sorry but I don't see anything new.
Light is known as a somewhat diplomatic element. this is the notion of order and right, taken to bear on everything else. It is, in a way, a weak combination of Black Hole and Nova. It has a slightly higher cost. I dont suppose it is new, but I do think it fits. It is reduced in power by slowing the use of miracle, but synergizes across several elements in a secondary fashion. For instance, sundial to time, through nova and immolation to entropy and fire, thus it works well with many elements and opens new combinations.