Oversized D20 die from Commander Legends: Battle for Baldur's Gate from Wizards of the Coast for Magic: The Gathering.
This is a marbled brown die with yellow letters and the Commander Legends: Battle for Baldur's Gate set symbol (Shield with a centered hexagon) instead of the number 20.
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A spindown life counter is a die that is designed for the express purpose of keeping track of life totals. Its sides are in a sequence such that adjacent numbers are next to each other, facilitating the change of life total and avoiding any complications with finding the desired life total. This is different from a standard 20-sided die, on which the numbers that are opposite of each other on the die add up to 21 (1 is opposite from 20, 2 is opposite from 19, and so on), as is traditional for dice in general.
The "20" on a spindown life counter is replaced with an expansion symbol (or in the case of core sets the appropriate number).
Spindown life counters are generally found in fat packs (bundles), beginning with Apocalypse, and are generally made in the five Magic: The Gathering colors (white, blue, black, red, green) for each set.