Elspeth, Undaunted Hero

• WWizards of the Coast2020-01-24
  Official Ruling
  The value of X is determined only as Elspeth’s last ability resolves. Once that happens, the value of X won’t change later in the turn even if your devotion to white changes.
• WWizards of the Coast2020-01-24
  Official Ruling
  Elspeth’s last ability affects only creatures you control at the time it resolves. Creatures you begin to control later in the turn won’t get +X/+X or gain flying.
• WWizards of the Coast2020-01-24
  Official Ruling
  Mana symbols in the text boxes of permanents you control don’t count toward your devotion to any color.
• WWizards of the Coast2020-01-24
  Official Ruling
  Colorless and generic mana symbols (, , , , , and so on) in mana costs of permanents you control don’t count toward your devotion to any color.
• WWizards of the Coast2020-01-24
  Official Ruling
  Hybrid mana symbols, monocolored hybrid mana symbols, and Phyrexian mana symbols do count toward your devotion to their color(s).
• WWizards of the Coast2020-01-24
  Official Ruling
  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.
• WWizards of the Coast2020-01-24
  Official Ruling
  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.

Rulings via Scryfall