This is a good card to use if you are stuck in a lock. With this card, you can return "Imperial Order" (in Traditional Format only) or "Royal Decree" to your opponent's hand, so you have a chance to activate your Spell/Trap Cards to get rid of your opponent's other cards before they can activate the card you returned to stop you again.
Use it to completely shut down decks based on "Destiny Board". The only minor threat is from the effect of "Fiend's Hand Mirror", since it does not negate the effect of this card.
This card works well with "Light and Darkness Dragon" on the field. Because the effect cannot be negated, "Light and Darkness Dragon" does not lose 500 ATK and DEF, and you still return the opponent's Spell or Trap card to their hand.
Use this card to return a Field Spell Card that is being protected by "Field Barrier", effectively using your opponent's "Field Barrier" against them, as they can't replay that Spell Card while "Field Barrier" is on the field.
Use this card to return "Magical Citadel of Endymion" as your opponent will lose all Spell Counters on it. Additionally, your opponent cannot remove a Spell Counter as "Spiritualism" does not destroy.
This card is believed to support Lockdown Decks instead of countering them. In the inconvenient case that your opponent has activated some Stall card such as "Ground Collapse" or "Royal Decree" (which would somewhat slow down your lock), you would use this card to counterstrike that. In addition, your opponent cannot activate any Counter Traps in response to this card.