Infernal Offering

Oracle Text

Choose an opponent. You and that player each sacrifice a creature. Each player who sacrificed a creature this way draws two cards.

Choose an opponent. Return a creature card from your graveyard to the battlefield, then that player returns a creature card from their graveyard to the battlefield.

Card Rulings

11/7/2014 The sacrifice isn’t optional. If you control at least one creature, you must sacrifice one. If you control no creatures, you won’t sacrifice one and you won’t draw two cards. The same is true for the chosen opponent.
11/7/2014 You choose which creature card you’re returning to the battlefield, then the chosen opponent chooses which creature card they are returning. These choices aren’t made until Infernal Offering resolves. Neither card is a target of Infernal Offering.
11/7/2014 You may choose the same opponent for each of the effects, or you may choose different opponents. None of the affected players are targets of the spell.
11/7/2014 You choose the opponents for each effect as the spell resolves.