Who is "you" on Tabernacle's card text? The controller?
1.
I have Tabernacle in play and Old Man of the Sea who controls one of opponents creatures. Who needs to pay (and decides) the upkeep cost for the controlled creature?
2.
It is the upkeep of player A's turn. Player a has Tabernacle and one creature in play, Tabernacle's upkeep effect triggers. If now player B, in response to the trigger takes control of the creature with Old Man of the Sea, who is now in control of the trigger and decides whether the upkeep is payed or not?
There are two relevant facts:
-Tabernacle does not have a triggered ability, Tabernacle gives each creature a triggered ability. These abilities trigger at the beginning of each creature's controller's upkeep and the ability (and thus the decision to pay) is controlled by the creature's controller when triggered (not owner or Tabernacle controller)
-Tabernacle tells you to destroy the creature, not sacrifice
Answers to your questions [note by the first bullet above, the controller of Tabernacle itself is irrelevant):
1) You do
2) Player A controls the trigger and decides whether or not to pay, if he/she does not, the creature is destroyed (this is where the second bullet above becomes relevant since you may destroy but not sac creatures you don't control)