So she'll stick on the board after use, continuing to accumulate value
Unlike merely having 10 more HP, an ability that reduces incoming damage by 10 significantly boosts its resilience, as taking three or four hits could reduce total damage by 30 or 40
Powerful spells like Urza's Ruinous Blast, Primevals' Glorious Rebirth, and Yawgmoth's Vile Offering provide massive swings in your favor
The Gaffer gave us the 3 or more life clause, and Haliya came along with Edge of Eternities to give us a Soul Sister in the zone, that also draws cards, which is pretty neat
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As with Sacrifice, Burnt Offering is great with cards that have high mana values that you can play on the cheap, such as those with Affinity or those that cost substantially less if you fulfill a certain condition, like Emrakul, the Promised End, Avatar of Fury, or Avatar of Woe