Mana Burn

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Do you take damage for unspent mana in the mana pool at the EOT?

Thanks,
Mark
Mana burn doesn't exist anymore.  This was dropped in the M10 rules change.  Unspent mana just disappears at the end of each step.
DCI Level 1 Judge Please autocard: [c]Skithiryx, the Blight Dragon[/c] = Skithiryx, the Blight Dragon [c=Skithiryx, the Blight Dragon]Skittles[/c] = Skittles Cards do what they say they do. No more. No less.
Even under the old rules mana burn occured at the end of each phase not just the end of the turn. Because that was when the pool emptied.

But now mana burn doesn't exist anymore and mana pools empty at the end of each step and phase.
Yeah mana burn doesn't exist no more because 2nd graders were having problems with it along with stacking rule.
Do you still have to send unused Mana to the graveyard? And can someone explain is it untapped or tapped but not spent it applied to?
Land is not mana. Most lands can produce mana, but they are not themselves the mana. Mana isn't physically represented in the game, it's all imaginary. For example, when you produce mana by tapping a Mountain, you get one (not a Mountain) into your imaginary holding area called the mana pool. You can spend this mana to cast spells, activate abilities or on anything else, that calls for a mana payment. If you don't and the step/phase ends, it simply vanishes. But that has nothing to do with your Mountain being tapped or not, it certainly won't go anywhere, it stays on the battlefield.

If you have trouble understanding the concept of mana, you can use some form of representation, like putting a marker on your untapped lands (and whenever they untap). Remove that marker when you tap the land. If you tapped it for its mana ability to produce mana, put that marker into a bowl or cup or other small container (this is your mana pool, if there are no markers in there, your mana pool is empty.) If your land simply becomes tapped (like with Icy Manipulator), remove the marker, but don't put it into the bowl. When the step/phase ends, take all markers out of the bowl (your mana pool empties). If you make a mana payment, take the appropriate number of markers out of the bowl. If you can't, you don't have enough or the right kind of mana to pay and can't take that action.
Do you still have to send unused Mana to the graveyard? And can someone explain is it untapped or tapped but not spent it applied to?


First, the actual rule:

500.4. When a step or phase ends, any unused mana left in a player's mana pool is lost. This turn-based action doesn't use the stack.

Note that this rule does not include the words "land", "untapped", "graveyard", "discard", or "destroy".  (And those words have never been a part of the rule.)

Here is an example of the first three turns of a game, showing how this loss of mana does and does not work.

Player G starts.

  • Beginning phase is not interesting, and precombat main phase begins without incident.
    G's land:
    G's mana pool:
  • G plays a Forest.
    G's land: Untapped Forest
    G's mana pool:
  • G taps the Forest for .
    G's land: Tapped Forest
    G's mana pool:
  • G uses that mana to play Magus of the Vineyard, and it resolves without incident.
    G's land: Tapped Forest
    G's mana pool:
  • The main phase and remaining phases end with nothing else happening.
    G's land: Tapped Forest
    G's mana pool:


Player B begins a turn.

  • Beginning phase is not interesting.
    B's land:
    B's mana pool:
  • Precombat main phase starts and triggers the ability of G's Magus of the Vineyard, which soon resolves.
    B's land:
    B's mana pool:
  • B plays a Swamp.
    B's land: Untapped Swamp
    B's mana pool:
  • B taps the Swamp for .
    B's land: Tapped Swamp
    B's mana pool:
  • B uses some of that mana to play a Terror at Magus of the Vineyard, and it resolves without incident.
    B's land: Tapped Swamp
    B's mana pool:
  • The precombat main phase ends and B loses the .  (Under the rules prior to July 8, 2009, B would have also lost 1 life as "mana burn".)
    B's land: Tapped Swamp
    B's mana pool:
  • The remaining phases end with nothing else happening.
    B's land: Tapped Swamp
    B's mana pool:


Player G begins another turn.
  • The beginning phase starts with the Forest untapping.
    G's land: Untapped Forest
    G's mana pool:
  • The beginning phase ends with nothing else happening, and the precombat main phase begins without incident.
    G's land: Untapped Forest
    G's mana pool:
  • G plays a Forest
    G's land: Untapped Forest, untapped Forest
    G's mana pool:
  • G taps a Forest for
    G's land: Untapped Forest, tapped Forest
    G's mana pool:
  • G uses that mana to play Eladamri's Vineyard, and it resolves without incident.
    G's land: Untapped Forest, tapped Forest
    G's mana pool:
  • The main phase and remaining phases end with nothing else happening.
    G's land: Untapped Forest, tapped Forest
    G's mana pool:

No, I am not a judge. That's why I like to quote sources such as the rules that trump judges.

Do you still have to send unused Mana to the graveyard? And can someone explain is it untapped or tapped but not spent it applied to?

No.
In fact, you never had to.

Lands are physical objects. You can see and touch Land cards.   

Mana is the Magic Money we produce when we tap Lands: it only exists in our imagination.
You cannot see nor touch Mana. (nor could you send it to the Graveyard)

  

It's not Logic, it's Magic!