Benevolent Offering — ruling 1

In some unusual cases, the Spirit tokens will have a toughness of 0 or less as they enter the battlefield, perhaps because an opponent controls an enchantment that gives your creatures -1/-1. Because state-based actions aren't performed in the middle of a spell's resolution, you'll gain 2 life for each of those Spirit tokens. After Benevolent Offering has finished resolving, the Spirit tokens will die and subsequently cease to exist.

Benevolent Offering — ruling 2

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.

Benevolent Offering — ruling 3

You choose the opponents for each effect as the spell resolves.

Benevolent Offering : règles, fonctionnement et interactions (MTG)

Benevolent Offering is one of those cards players keep asking about. Here is, in plain words, what its official text says, the rulings published by Wizards of the Coast, and the combos players actually run.

Official card text

Choose an opponent. You and that player each create three 1/1 white Spirit creature tokens with flying. Choose an opponent. You gain 2 life for each creature you control and that player gains 2 life for each creature they control.

How it works : Benevolent Offering

Original English text — Wizards of the Coast / Scryfall

#1November 7, 2014· Wizards of the Coast
In some unusual cases, the Spirit tokens will have a toughness of 0 or less as they enter the battlefield, perhaps because an opponent controls an enchantment that gives your creatures -1/-1. Because state-based actions aren't performed in the middle of a spell's resolution, you'll gain 2 life for each of those Spirit tokens. After Benevolent Offering has finished resolving, the Spirit tokens will die and subsequently cease to exist.
Card named in this ruling
Spirit
#2November 7, 2014· Wizards of the Coast
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.
No other card is named in this ruling.
#3November 7, 2014· Wizards of the Coast
You choose the opponents for each effect as the spell resolves.
No other card is named in this ruling.