During damage calculation in your opponent's turn, if this card is being attacked: You can target the attacking monster; make that target's ATK 0 during damage calculation only (this is a Quick Effect). This effect can only be used once while this card is face-up on the field.
Why is this card being compared to BEWD? What's the point? Suijin (or the other trio guardians) is not an upfront powerhouse card like BEWD, I believe I used it more as an ambush LP reducer, with great results. Usually, opponents (either AI or real player) are rather impatient, they'll attack everything, and that's where Suijin comes in (SET in the field). Instant minus 2400 LP (2600 with Umi), and what's more it gives momentum since the attacking monster will have no choice but to remain in that position until the next turn.
LOL the descrption of this being compared to BEWD when this card has it's own niche. Besides working as an ambush attacker, it works as a staller, because your opponent literally can't attack this card unless they're prepared to lose 2500 LP.
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